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