Assystem - 2015 Registration Document

6

FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

PREPAID EXPENSES AND DEFERRED INCOME

NOTE 9

Prepaid expenses and deferred income only relate to operating activities.

SHARE CAPITAL

NOTE 10

The Company’s share capital totalled €22,218,216 at 31 December 2015 made up of shares with a par value of €1 each.

Composition of share capital

Number of shares

1 – Shares outstanding at beginning of year 2 – New shares issued during the year 3 – Shares cancelled during the year

22,154,831

63,385

–

4 – Shares outstanding at year-end

22,218,216

Statement of changes in equity

2015

2014

In thousands of euros

Amount at beginning of year

260,144 93,213 (16,226)

224,616 14,034

Profit for the period

Dividend payouts/contribution premium repayments

(9,912)

Changes in capital • increase

63

2,829

• decrease

–

–

Changes in share premium account, reserves, retained earnings and untaxed provisions • increase

14,675 (14,034) 337,835

54,169 (25,590)

• decrease

Amount at year-end * 260,144 * Including €84,422 thousand in premiums and reserves other than the legal reserve, representing an amount 7 times higher than the purchase cost of the treasury shares owned.

OTHER DISCLOSURES

NOTE 11

At 31 December 2015, the Company had three categories of dilutive instruments: ● free shares. The dilutive impact of these instruments corresponded to 39,150 shares at the year-end;

● shares in settlement of the Ornane bonds, representing 1,259,555 (conversion ratio of 1.02 shares for one bond); ● shares in settlement of the Odirnane bonds, representing 5,602,240. The conversion rules applicable to the Ornane and Odirnane bonds are described in Note 12.

140

ASSYSTEM

FINANCIAL REPORT 2015