Assystem - 2015 Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

The table below shows a breakdown of net debt by currency, converted at the closing rates:

Saudi Arabian Riyal

Dubai- Abu Dhabi dirham

Other currencies

At 31/12/2015

Pound sterling

US dollar

Canadian dollar

Romanian new leu

Swiss franc

Euro

In millions of euros

Bond debt

26.4 26.4

– – – – – –

– – – – – –

– – – – – –

– – – – – –

– – – – – –

– –

–

– – – – – –

Bank borrowings

0.5

–

0.5

Other borrowings, derivatives and finance lease liabilities

7.9 0.4

3.2 0.4

0.3 4.4

Bank overdrafts

–

–

Gross debt

35.2 30.0 100% 85%

0.3

4.9

Breakdown by currency (%)

1% 14% 0.7 4.3

Cash

36.2 19.7 5.5 3.2

0.3

1.2 0.4

0.9

Cash equivalents

197.6 197.6

– –

– –

– –

– –

– –

– –

– –

– –

Derivatives

0.2

0.2

Cash, cash equivalents and derivatives recorded under assets

234.0 217.5 (198.8) (187.5)

5.5 3.2 (5.5) (3.2)

0.3

1.2 0.4 (1.2) (0.4)

0.7

4.3

0.9

NET DEBT

(0.3)

(0.4)

0.6 (0.9)

SIGNIFICANT EVENTS AFTER THE REPORTING DATE

NOTE 41

was acquired by Assystem in 2012. At this stage of the procedure, the Group does not consider that any additional provisions need to be set aside.

In February 2016 a tax inspection carried out by the Nigerian tax authorities on MPH Nigeria was completed. The final tax reassessment notice has not yet been received, but the potential amounts are covered by provisions recognised in MPH Nigeria’s balance sheet when it

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ASSYSTEM

FINANCIAL REPORT 2015