Assystem - 2015 Registration Document

FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

EXPENSE TRANSFERS

NOTE 17

● Miscellaneous reimbursements: €2 thousand

Benefits in kind:

€10 thousand

●

FINANCIAL INCOME AND EXPENSES

NOTE 18

Financial income (in thousands of euros)

2015

Financial income from investments in subsidiaries and affiliates

64,707 64,707

Dividends received

Income from other securities and receivables recognised as fixed assets

864 864 486

Loan interest

Other interest income

Income from marketable securities

24

Income related to Group cash management

288 174

Other financial income

Provision reversals and expense transfers

44,262

Reversal of provisions for foreign exchange losses Reversal of provisions for long-term investments ( * )

13

44,249

Positive foreign exchange differences

6,281 6,281 1,623 1,623

Foreign exchange gains

Proceeds from sales of marketable securities Proceeds from sales of marketable securities

TOTAL FINANCIAL INCOME

118,223

Financial expenses

2015

6

Amortisation and provisions recognised under financial expenses

(7,267) (6,365)

Additions to provisions for contingencies and charges relating to financial assets ( * )

Additions to provisions for foreign exchange losses

(902)

Interest expense

(8,840) (8,326) (1,087) (7,239)

Interest on borrowings, of which:

Ornane bonds Odirnane bonds

Bank overdraft charges

(9)

Expenses related to Group cash management

(99)

Other financial expenses

(406) (675) (675)

Negative foreign exchange differences

Foreign exchange losses

TOTAL FINANCIAL EXPENSES NET FINANCIAL INCOME

(16,782)

101,441 (*) These amounts correspond to additions to and reversals of (i) provisions recognised for the Company’s treasury share portfolio and (ii) the provisions for impairment in value of shares in subsidiaries and subsidiaries’ current accounts described in Note 5 above.

145

ASSYSTEM

FINANCIAL REPORT 2015