ASSYSTEM_Registration_Document_2017

FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7

EQUITY AND EARNINGS PER SHARE

7.1

Shares

Ordinary shares 2017

2016

(Number of shares) At 1 January Capital reduction Treasury shares At 31 December

22,218,216 22,218,216

(6,550,000)

-

(509,153)

(1,068,442)

15,159,063 21,149,774 15,668,216 22,218,216

Number of shares issued and fully paid up

1.00

1.00

Par value (in € per share)

At 31 December 2017, Assystem SA’s shares broke down as follows: ● number of shares with single voting rights: 9,845,842; ● number of shares with double voting rights: 5,822,374. Each share gives its holder the same rights to dividend payments.

7.2

Treasury shares

In accordance with IAS 32, shares in the Group’s parent company held by itself or any of its subsidiaries are recognised at cost as a deduction from equity. No fair value gains or losses are recognised on these shares. Post-tax gains or losses arising on the disposal of treasury shares are recognised directly in equity.

Treasury shares 2017

2016

(Number of shares) At 1 January

1,068,442

680,149 670,111

Purchases of treasury shares Share buyback offer Sales of treasury shares

71,465

6

6,000,000

-

(78,254)

(234,603)

Treasury shares delivered on conversion of Ornane bonds Treasury shares delivered to employees and officers Shares delivered as consideration for business combinations Shares cancelled in connection with a capital reduction

-

(346)

(2,500)

(30,530) (16,339)

-

(6,550,000)

-

At 31 December

509,153

1,068,442

(10.7)

(22.7)

Value of treasury shares recognised in equity (in millions of euros)

7.3

Earnings per share

BASIC EARNINGS PER SHARE

Basic earnings per share is calculated by dividing profit for the period attributable to owners of the parent by the weighted average number of ordinary shares outstanding during the period.

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ASSYSTEM

REGISTRATION DOCUMENT 2017