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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 defined
benefit liability
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 2014
19.3 51.1
(7.7)
(7.7)
27.1 98.9
188.7
7.1 195.8
Retrospective application of IFRIC 21
0.6
0.6
0.6
Dividends paid to owners
of the parent
(9.9)
(9.9)
(0.1) (10.0)
Capital increases paid up in cash
2.8 28.6
31.4
31.4
Share-based payments
and free share awards
0.7
0.7
0.7
Treasury share transactions
26.5
26.5
26.5
Issue of equity instruments
(
*
)
158.4 158.4
158.4
Total comprehensive income
(3.7)
(0.1)
3.3
(0.5)
21.8
21.3
0.2 21.5
Appropriation of prior-period profit
(27.1)
27.1
Appropriation of items of other
comprehensive income that will not
be reclassified to profit or loss
3.7
3.7
(3.7)
At 31 December 2014
22.1 79.7
(0.1)
(4.4)
(4.5)
21.8 298.6
417.7
7.2 424.9
Dividends paid to owners
of the parent
(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 or loss
(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
(*) Odirnane bonds: During 2014 the Group carried out a €160 million issue of Odirnane bonds (perpetual bonds redeemable in cash and/or in new or existing shares), which are classified
as equity instruments (see Note 3 – Basis of preparation and summary of significant accounting policies). In accordance with IFRS, the proceeds from the bond issue – which amounted to
€160 million less €1.6 million in issuance costs net of tax – were recognised in consolidated reserves.
(**) 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. This option was exercised in June 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”. In the consolidated financial statements the
transaction led to a €7.2 million reclassification from “Non-controlling interests” to “Equity attributable to owners of the parent”.
ASSYSTEM
FINANCIAL REPORT
2015
77