Assystem - 2015 Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

6.1.5

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Equity attributable to owners of the parent

Total other comprehensive income (expense)

Non- controlling interests

Remeasurement of defined benefit liability

Total equity

Share capital

Share premium

Hedging reserves

Translation reserve

Profit for the period

Other reserves

In millions of euros At 1 January 2014

19.3 51.1

(7.7)

(7.7)

27.1 98.9

188.7

7.1 195.8

Retrospective application of IFRIC 21

0.6

0.6

0.6

Dividends paid to owners of the parent

(9.9)

(9.9) 31.4

(0.1) (10.0)

Capital increases paid up in cash Share-based payments and free share awards Treasury share transactions Issue of equity instruments ( * ) Total comprehensive income Appropriation of prior-period profit Appropriation of items of other comprehensive income that will not be reclassified to profit or loss At 31 December 2014 Dividends paid to owners of the parent Coupons on Odirnane bonds Capital increases paid up in cash

2.8 28.6

31.4

0.7

0.7

0.7

26.5

26.5

26.5

158.4 158.4

158.4

(3.7)

(0.1)

3.3

(0.5)

21.8

21.3

0.2 21.5

(27.1)

27.1

3.7

3.7

(3.7)

22.1 79.7

(0.1)

(4.4)

(4.5)

21.8 298.6

417.7

7.2 424.9

(16.2)

(16.2)

(16.2)

(7.2)

(7.2)

(7.2)

0.1 0.6

0.7

0.7

Share-based payments and free share awards Treasury share transactions Total comprehensive income

0.3

0.3

0.3

(6.5)

(6.5) 36.5

(6.5)

2.4 0.2

6.7

9.3 27.2

0.8 37.3

Appropriation of prior-period profit Appropriation of items of other comprehensive income that will not be reclassified to profit or loss

(21.8)

21.8

(2.4)

(2.4)

2.4

Acquisitions of subsidiaries with non-controlling interests

(1.4)

(1.4)

6

Transactions with non-controlling interests without change of control ( ** )

7.4

7.4 (6.7)

0.7

AT 31 DECEMBER 2015 2.4 27.2 300.6 432.7 (0.1) 432.6 (*) Odirnane bonds: During 2014 the Group carried out a €160 million issue of Odirnane bonds (perpetual bonds redeemable in cash and/or in new or existing shares), which are classified as equity instruments (see Note 3 – Basis of preparation and summary of significant accounting policies). In accordance with IFRS, the proceeds from the bond issue – which amounted to €160 million less €1.6 million in issuance costs net of tax – were recognised in consolidated reserves. (**) The non-controlling shareholder of Assystem SA’s subsidiary, MPH Global Services, held a put option over 19.25% of the capital of that company. This option was exercised in June 2015 and Assystem SA acquired the shares concerned for €5.8 million, resulting in a €0.2 million impact on “Other financial income and expenses”. In the consolidated financial statements the transaction led to a €7.2 million reclassification from “Non-controlling interests” to “Equity attributable to owners of the parent”. 22.2 80.3 0.1 2.3

77

ASSYSTEM

FINANCIAL REPORT 2015