Assystem - 2015 Registration Document

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

6.1.6

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

CONTENTS

NOTE 1 NOTE 2 NOTE 3 NOTE 4 NOTE 5 NOTE 6 NOTE 7 NOTE 8 NOTE 9

NOTE 23 LIABILITIES RELATED TO SHARE ACQUISITIONS AND OTHER CURRENT LIABILITIES

GENERAL INFORMATION

79 79

111 112

SIGNIFICANT EVENTS OF THE YEAR BASIS OF PREPARATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES MAIN SOURCES OF ESTIMATION UNCERTAINTY

NOTE 24 DEFERRED TAXES

NOTE 25 ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES

79 89 90 94 96 97

114 116 117 119 119 120 120 120 121 121 123 123 124 124 126 126 127

NOTE 26 SHARE-BASED PAYMENT NOTE 27 SEGMENT REPORTING

FINANCIAL RISK MANAGEMENT SCOPE OF CONSOLIDATION

NOTE 28 PAYROLL COSTS

BUSINESS COMBINATIONS

NOTE 29 OTHER OPERATING INCOME AND EXPENSES NOTE 30 DEPRECIATION, AMORTISATION AND PROVISIONS FOR RECURRING OPERATING ITEMS, NET NOTE 31 NON-RECURRING INCOME AND EXPENSES NOTE 32 NET FINANCIAL INCOME (EXPENSE) ON CASH AND DEBT

GOODWILL

INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT 99

NOTE 10 INVESTMENT PROPERTY

100 100 102 103 103 104 104 105 106 107 108 109 111

NOTE 11 JOINT VENTURES (EQUITY-ACCOUNTED INVESTEES) NOTE 12 AVAILABLE-FOR-SALE FINANCIAL ASSETS NOTE 13 OTHER NON-CURRENT FINANCIAL ASSETS

NOTE 33 OTHER FINANCIAL INCOME AND EXPENSES

NOTE 34 INCOME TAX

NOTE 14 TRADE AND OTHER RECEIVABLES NOTE 15 CASH AND CASH EQUIVALENTS NOTE 16 DERIVATIVE INSTRUMENTS

NOTE 35 EARNINGS PER SHARE NOTE 36 DIVIDEND PER SHARE

NOTE 37 OFF-BALANCE SHEET COMMITMENTS NOTE 38 RELATED PARTY INFORMATION NOTE 39 DISCONTINUED OPERATIONS

NOTE 17 SHARE CAPITAL, SHARES AND ODIRNANE BONDS

NOTE 18 BOND DEBT

NOTE 19 CURRENT AND NON-CURRENT FINANCIAL LIABILITIES NOTE 20 PROVISIONS AND CONTINGENT LIABILITIES

NOTE 40 NET DEBT

NOTE 41 SIGNIFICANT EVENTS AFTER THE REPORTING DATE

NOTE 21 EMPLOYEE BENEFIT OBLIGATIONS NOTE 22 OTHER NON-CURRENT LIABILITIES

78

ASSYSTEM

FINANCIAL REPORT 2015