Assystem - 2015 Registration Document

6

FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

NON-RECURRING INCOME AND EXPENSES

NOTE 19

Non-recurring income (in thousands of euros)

2015

Non-recurring income from capital transactions

5,307

Proceeds from disposals of property, plant and equipment Proceeds from disposals of long-term investments (1)

14

4,784

Disposal gains on issued treasury shares TOTAL NON-RECURRING INCOME

509

5,307

Non-recurring expenses

2015

Non-recurring expenses on management transactions Other non-recurring management expenses (2) Non-recurring expenses on capital transactions Net value of divested property, plant and equipment Gross value of divested long-term investments (1)

(2,991) (2,991) (8,130)

(18)

(6,508) (1,604)

Losses on treasury share buybacks (3)

Exceptional additions to depreciation and amortisation

(152)

TOTAL NON-RECURRING EXPENSES NET NON-RECURRING EXPENSE

(11,273) (5,966)

(1) Proceeds from sales of shares in the following companies: • Assystem Innovation: €3,744 thousand • Eurosyn: €1 million • Anthélys: €40 thousand

Gross value of divested long-term investments • Assystem Innovation: €6,457 thousand • Assystem Polska: €11 thousand • Anthélys: €40 thousand (2) Including €2,741 thousand relating to the waiver of Assystem Solutions DMCC’s current account and €248 thousand in expenses recorded on the liquidation of Assystem Polska. (3) Including €581 thousand related to the exercise of BSAAR stock warrants and €981 thousand for the delivery of free shares.

146

ASSYSTEM

FINANCIAL REPORT 2015