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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
NOTE 22
OTHER NON-CURRENT LIABILITIES
Contingent liabilities related to share acquisitions
In millions of euros
2015
2014
Beginning of year
2.0
6.4
Effect of changes in scope of consolidation
–
2.0
Effect of unwinding the discount
–
2.1
Changes in fair value recognised in the income statement
(1.0)
(2.5)
Reclassification to other current liabilities
–
(6.0)
YEAR-END
1.0
2.0
“Changes in fair value recognised in the income statement” correspond to the new estimate of the contingent consideration recorded in connection
with the acquisition of Sud Aviation.
NOTE 23
LIABILITIES RELATED TO SHARE ACQUISITIONS AND OTHER CURRENT LIABILITIES
Liabilities related to share acquisitions
In millions of euros
31/12/2015
31/12/2014
MPH Global Services non-controlling interest put option
–
6.0
Additional purchase price consideration for Plast concept
3.6
–
Other
–
0.4
TOTAL
3.6
6.4
The non-controlling shareholder of Assystem SA’s subsidiary, MPH Global Services, held a put option over 19.25% of the capital of that company,
which was valued at €6 million at 31 December 2014 (non-controlling interest put option). This option was exercised during the first half of 2015
and Assystem SA acquired the shares concerned for €5.8 million, resulting in a €0.2 million impact on “Other financial income and expenses”.
The Group recognised a financial liability in 2015 related to contingent consideration for the acquisition of Plast concept, valued at €3.6 million.
Other current liabilities
In millions of euros
31/12/2015
31/12/2014
Amounts owed to clients
6.0
7.6
Other operating payables
1.4
2.4
Deferred income
35.2
33.4
TOTAL
42.6
43.4
ASSYSTEM
FINANCIAL REPORT
2015
111