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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
Deferred tax assets
In millions of euros
Employee
profit-
sharing
Provision
for
statutory
retirement
bonuses
Tax loss
carryforwards
Depreciation,
amortisation
and provisions
Derivative
instruments
Discounting
of
receivables
and
payables
Other
Total
At 1 January 2014
1.2
4.8
1.5
0.2
–
1.0
0.3
9.0
Year-on-year changes recognised
in the income statement
(1.0)
0.7
0.5
1.2
–
(0.3)
1.0
2.1
Deferred taxes recognised
in other comprehensive income
–
2.1
–
–
–
–
2.1
At 31 December 2014
0.2
7.6
2.0
1.4
–
0.7
1.3
13.2
Effect of changes in scope of consolidation
–
–
–
1.0
–
–
–
1.0
Year-on-year changes recognised
in the income statement
0.4
(0.4)
(0.5)
(0.3)
0.5
(0.1)
(0.6)
(1.0)
Deferred taxes recognised
in other comprehensive income
–
(1.2)
–
–
(0.1)
–
–
(1.3)
Currency translation differences
–
–
–
0.1
–
–
–
0.1
Other
–
–
–
–
0.3
–
–
0.3
AT 31 DECEMBER 2015
0.6
6.0
1.5
2.2
0.7
0.6
0.7 12.3
Deferred tax liabilities
In millions of euros
Fair value
of property
Ornane
restatement
Treasury
shares
Revenue recognition
by stage
of completion
Other
Total
At 1 January 2014
0.6
0.2
0.9
1.3
0.2
3.2
Year-on-year changes recognised in the income statement
–
0.1
(0.4)
(0.9)
0.2
(1.0)
At 31 December 2014
0.6
0.3
0.5
0.4
0.4
2.2
Year-on-year changes recognised in the income statement
–
(0.3)
0.2
(0.1)
–
(0.2)
Deferred taxes recognised in equity
–
–
(0.5)
–
–
(0.5)
Other
–
0.3
–
–
–
0.3
AT 31 DECEMBER 2015
0.6
0.3
0.2
0.3
0.4
1.8
Unrecognised deferred tax asset bases
Deductible temporary differences, unused tax losses and unused tax credits whose recoverability is probable broke down as follows at 31 December
2015 and 2014:
In millions of euros
31/12/2015
31/12/2014
Tax losses
8.3
7.3
Temporary differences
0.7
2.7
TOTAL
9.0
10.0
The potential tax savings relating to tax losses and temporary differences for which no deferred tax assets have been recognised amounted to
€0.7 million at 31 December 2015.
ASSYSTEM
FINANCIAL REPORT
2015
113