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Financial Information concerning the Group’s Assets and Liabilities, Financial Condition andResults
Group Consolidated Financial Statements
193
Worldline
2016 Registration Document
Other operating income and expenses
Note
7
Other operating income and expenses relate to income and expenses that are unusual and infrequent.
(in € million)
December 31, 2016
12 months ended
12 months ended
December 31, 2015*
Staff reorganization
-4.5
-6.6
Rationalization and associated costs
-4.5
-6.2
Integration and acquisition costs
-9.9
-7.2
Customer relationships and patents amortization
-6.1
-3.5
Other items
38.4
-6.3
Total
13.3
-29.8
* December 31, 2015 adjusted to reflect change in presentation disclosed in note “Accounting Rules and policies”.
2.1
million compared to last year and correspond to the
Staff reorganization expenses of € 4.5
million decreased by €
organization mainly in the United Kingdom, France and the
restructuring costs induced by the adaptation of the
Netherlands.
TEAM program and to the reorganization of office premises in
mainly from external costs linked to the continuation of the
1.7 million compared to 2015.
France and Belgium. Those costs have decreased by €
The € 4.5 million of rationalization and associated costs resulted
Integration and acquisition costs reached € 9.9 million (increase
the costs related to the execution of the Equens and Paysquare
of €+2.7 million compared to the prior year) and correspond to
transactions and post acquisition integration costs.
The 2016 customer relationships amortization of € 6.1
million
corresponds to:
€ 3.5 million related to the portion of the consideration paid
●
allocated to the value of the customer relationships and
Services;
backlog brought by Banksys and Siemens IT Solutions &
relationships amortized over 6.5 to 9.5 years starting
€ 2.5
million of Equens and Paysquare customer
●
October
1, 2016;
starting October
1, 2016.
€ 0.1 million of Cataps (KB Smartpay) customer relationships
●
The €+38.4 million of other items mainly consisted of:
Note
3 “Other significant events of the year”);
The gain on the Visa share disposal for € 51.2 million (refer to
●
€-6.8 million;
The charge of equity based compensation (IFRS
2) for
●
Other non recurring costs for €-6.0 million.
●
Equity-based compensation
Income” for equity based compensation (€ 3.0 million in 2015) is
The € 6.8
million expense recorded within “Others Operation
2016 free share plan and previous Atos free share plans.
mainly related to the 2016, 2015 and 2014 stock option plans,
(in € million)
12 months ended
December 31, 2016
December 31, 2015
12 months ended
Stock option plan 2015
2.7
0.6
Stock option plan 2014
1.9
2.0
Free share plan 2016
1.2
-
Employee share purchase plans 2016
0.7
-
Stock option plans 2016
0.2
-
Free share plans Atos
0.1
0.4
Total
6.8
3.0