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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
6.1.5
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
In millions of euros
Share
capital
Share
premium
Remeasurement
of net liability
for employee
benefit
obligations
Hedging
reserves
Translation
reserve
Total other
comprehensive
income
(expense)
Profit
for the
period
Other
reserves
Equity
attributable
to owners
of the
parent
Non-
controlling
interests
Total
equity
At 1 January 2015
22.1 79.7
–
(0.1)
(4.4)
(4.5)
21.8 298.6
417.7
7.2
424.9
Dividends paid
–
–
–
–
–
–
– (16.2)
(16.2)
–
(16.2)
Coupons on Odirnane bonds
–
–
–
–
–
–
–
(7.2)
(7.2)
–
(7.2)
Capital increases paid up in cash
0.1
0.6
–
–
–
–
–
0.7
–
0.7
Share-based payments and free
share awards
–
–
–
–
–
–
–
0.3
0.3
–
0.3
Treasury share transactions
–
–
–
–
–
–
–
(6.5)
(6.5)
–
(6.5)
Total comprehensive income
–
–
2.4
0.2
6.7
9.3
27.2
–
36.5
0.8
37.3
Appropriation of prior-period profit
–
–
–
–
–
–
(21.8)
21.8
–
–
–
Appropriation of items of other
comprehensive income that will not
be reclassified to profit
–
–
(2.4)
–
–
(2.4)
–
2.4
–
–
–
Acquisitions of subsidiaries with
non-controlling interests
–
–
–
–
–
–
–
–
–
(1.4)
(1.4)
Transactions with non-controlling
interests without change of control
–
–
–
–
–
–
–
7.4
7.4
(6.7)
0.7
At 31 December 2015
22.2 80.3
–
0.1
2.3
2.4
27.2 300.6
432.7
(0.1)
432.6
Dividends paid
–
–
–
–
–
–
– (17.5)
(17.5)
(0.4)
(17.9)
Coupons on Odirnane bonds
–
–
–
–
–
–
–
(7.2)
(7.2)
–
(7.2)
Share-based payments and free
share awards
–
–
–
–
–
–
–
0.8
0.8
–
0.8
Treasury share transactions
–
–
–
–
–
–
– (10.0)
(10.0)
–
(10.0)
Buybacks of equity instruments
(Odirnane bonds), net of tax
–
–
–
–
–
–
– (166.8)
(166.8)
–
(166.8)
Reclassification of outstanding
Odirnane bonds as bond debt
–
–
–
–
–
–
– (14.0)
(14.0)
–
(14.0)
Total comprehensive income
–
–
(0.7)
(0.6)
(7.6)
(8.9)
31.5
22.6
0.7
23.3
Appropriation of prior-period profit
–
–
–
–
–
–
(27.2)
27.2
–
–
–
Appropriation of items of other
comprehensive income (expense)
that will not be reclassified to profit
–
–
0.7
–
–
0.7
–
(0.7)
–
–
–
Transactions with non-controlling
interests without change of control
–
–
–
–
–
–
–
0.1
0.1
0.1
0.2
At 31 December 2016
22.2 80.3
–
(0.5)
(5.3)
(5.8)
31.5 112.5
240.7
0.3
241.0
ASSYSTEM
REGISTRATION DOCUMENT
2016
85