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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
Transactions recognised in the income statement
In millions of euros
2015
2014
Joint ventures
5.6
4.8
Revenue
5.6
4.8
Joint ventures
1.6
1.2
Other related parties – HDL Development
0.6
0.4
Other operating income
2.2
1.6
Joint ventures
(0.7)
–
Other related parties – HDL Development
(1.8)
(1.3)
Other related parties – Minority shareholders
(0.3)
(0.5)
Other operating expenses
(2.8)
(1.8)
Transactions recognised in the statement of financial position
In millions of euros
31/12/2015
31/12/2014
Joint ventures
2.9
2.4
Parent company – HDL Development
–
0.5
Trade receivables
2.9
2.9
Joint ventures
1.0
–
Other current receivables
1.0
–
Joint ventures
0.8
0.8
Loan – Short-term portion
0.8
0.8
Joint ventures
–
–
Parent company – HDL Development
0.9
1.6
Trade payables
0.9
1.6
Joint ventures
–
0.7
Other related parties – Minority shareholders
–
0.2
Financial liabilities – Current
–
0.9
Other related parties – Minority shareholders
–
6.0
Other liabilities – Current
–
6.0
Long-term debt and non-current financial liabilities
4.2
–
Other liabilities – Non-current
4.2
–
A €0.6 million impairment loss has been recognised against the loan granted to N3A in light of N3A’s negative net equity position
(see Note 11 – Joint ventures).
Material off-balance sheet commitments
SNC Engage has issued guarantees representing a total amount of €19.3 million, which have been counter guaranteed by its shareholders in
proportion to their interests in the Company. Consequently, Assystem has guaranteed 25% of the overall amount (in proportion to its interest in
Engage), corresponding to €4.8 million.
ASSYSTEM
FINANCIAL REPORT
2015
125