ASSYSTEM_Registration_Document_2017
6
FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS
6.1.6
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
CONTENTS
REPORTING ENTITY AND BASIS OF PREPARATION 99
EQUITY AND EARNINGS PER SHARE
123 123 123 123 124 125 125 125 126 127 128 129 129 130 130
NOTE 1
NOTE 7
Shares
7.1 7.2 7.3 7.4 8.1 8.2 8.3 8.4 8.5 8.6
SIGNIFICANT EVENTS OF THE YEAR
101
NOTE 2
Treasury shares
Earnings per share Dividend per share
CONSOLIDATION, BUSINESS COMBINATIONS AND GOODWILL
NOTE 3
104 105 105 107 108
Scope of consolidation Business combinations
3.1 3.2 3.3 3.4
FINANCING AND FINANCIAL INSTRUMENTS
NOTE 8
Cash and cash equivalents
Goodwill
Bond debt and other financial liabilities
Impairment testing
Derivative instruments
SEGMENT REPORTING
108
NOTE 4
Net debt
Financial income and expenses Financial risk management
OPERATIONAL DATA
110
NOTE 5
Revenue and working capital requirement (WCR) 110
5.1 5.2 5.3
Equity-accounted investees
112 113 113 113 115 117 117 117 118 118 119 120 120 121
PROVISIONS AND CONTINGENT LIABILITIES
NOTE 9
Payroll costs and employee benefit obligations
Provisions
9.1 9.2
5.3.1 Breakdown of payroll costs in the consolidated income statement
Contingent liabilities
NOTE 10 LIABILITIES RELATED TO SHARE ACQUISITIONS (CURRENT AND NON-CURRENT) AND OTHER NON-CURRENT LIABILITIES NOTE 11 ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES
5.3.2 Employee benefit obligations
5.3.3 Share-based payments
131
Other operating income and expenses Depreciation, amortisation and provisions for recurring operating items, net
5.4 5.5
131
Non-recurring income and expenses
5.6
11.1 Accounting classification of financial assets and liabilities
131 132 133 133 133 134 136 136
NON-CURRENT ASSETS
NOTE 6
11.2 Fair value hierarchy
Intangible assets
6.1 6.2 6.3 6.4 6.5 6.6
Property, plant and equipment
NOTE 12 INCOME TAX
Investment property
12.1 Income tax recognised during the year
Assystem Technologies Groupe shares and convertible bonds
12.2 Tax proof
12.3 Deferred taxes
Non-current financial assets
Reconciliation of acquisitions of property, plant and equipment and intangible assets recorded in the consolidated statement of cash flows
NOTE 13 OFF-BALANCE SHEET COMMITMENTS
13.1 Operating leases 13.2 Other commitments
122
136 NOTE 14 SIGNIFICANT EVENTS AFTER THE REPORTING DATE 136
98
ASSYSTEM
REGISTRATION DOCUMENT 2017
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