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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
5.4 Other operating income and expenses
In millions of euros
2016
2015
Outsourced operations and purchases for contracts
(118.1)
(98.1)
Cost of premises
(20.9)
(22.1)
Transport and travel expenses
(35.7)
(32.5)
Miscellaneous
(42.9)
(41.1)
Total
(217.6)
(193.8)
Other operating income and expenses mainly comprise IT costs, fees and commissions, and advertising and public relations costs.
5.5 Depreciation, amortisation and provisions for recurring operating items, net
In millions of euros
2016
2015
Depreciation and amortisation expense
(8.0)
(8.9)
Net change in provisions
(0.8)
(1.4)
Total
(8.8)
(10.3)
5.6 Non-recurring income and expenses
Non-recurring income and expenses comprise:
●
share-based payment expense (free shares/performance shares and stock options);
●
acquisition- and divestment-related expenses (external fees associated with external growth transactions and divestments);
●
capital gains or losses arising on business divestments;
●
income and expenses related to unusual, atypical and infrequent events, mainly comprising restructuring costs, asset impairment
losses (including goodwill impairment), and other material income and expenses.
In millions of euros
2016
2015
Asset impairment
(7.0)
(7.0)
Net provision for tax dispute
–
(5.3)
Restructuring costs and provisions
(3.5)
(3.4)
Share-based payment expense (free shares/performance shares)
(1.0)
(0.3)
Company acquisition costs and other
(2.0)
(2.3)
Total
(13.5)
(18.3)
ASSYSTEM
REGISTRATION DOCUMENT
2016
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