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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
CONTENTS
NOTE 1 GENERAL INFORMATION 79 NOTE 2 SIGNIFICANT EVENTS OF THE YEAR 79 NOTE 3 BASIS OF PREPARATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 79 NOTE 4 MAIN SOURCES OF ESTIMATION UNCERTAINTY 89 NOTE 5 FINANCIAL RISK MANAGEMENT 90 NOTE 6 SCOPE OF CONSOLIDATION 94 NOTE 7 BUSINESS COMBINATIONS 96 NOTE 8 GOODWILL 97 NOTE 9 INTANGIBLE ASSETS AND PROPERTY, PLANT AND EQUIPMENT 99 NOTE 10 INVESTMENT PROPERTY 100 NOTE 11 JOINT VENTURES (EQUITY-ACCOUNTED INVESTEES) 100 NOTE 12 AVAILABLE-FOR-SALE FINANCIAL ASSETS 102 NOTE 13 OTHER NON-CURRENT FINANCIAL ASSETS 103 NOTE 14 TRADE AND OTHER RECEIVABLES 103 NOTE 15 CASH AND CASH EQUIVALENTS 104 NOTE 16 DERIVATIVE INSTRUMENTS 104 NOTE 17 SHARE CAPITAL, SHARES AND ODIRNANE BONDS 105 NOTE 18 BOND DEBT 106 NOTE 19 CURRENT AND NON-CURRENT FINANCIAL LIABILITIES 107 NOTE 20 PROVISIONS AND CONTINGENT LIABILITIES 108 NOTE 21 EMPLOYEE BENEFIT OBLIGATIONS 109 NOTE 22 OTHER NON-CURRENT LIABILITIES 111 NOTE 23 LIABILITIES RELATED TO SHARE ACQUISITIONS AND OTHER CURRENT LIABILITIES 111 NOTE 24 DEFERRED TAXES 112 NOTE 25 ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES 114 NOTE 26 SHARE-BASED PAYMENT 116 NOTE 27 SEGMENT REPORTING 117 NOTE 28 PAYROLL COSTS 119 NOTE 29 OTHER OPERATING INCOME AND EXPENSES 119 NOTE 30 DEPRECIATION, AMORTISATION AND PROVISIONS FOR RECURRING OPERATING ITEMS, NET 120 NOTE 31 NON-RECURRING INCOME AND EXPENSES 120 NOTE 32 NET FINANCIAL INCOME (EXPENSE) ON CASH AND DEBT 120 NOTE 33 OTHER FINANCIAL INCOME AND EXPENSES 121 NOTE 34 INCOME TAX 121 NOTE 35 EARNINGS PER SHARE 123 NOTE 36 DIVIDEND PER SHARE 123 NOTE 37 OFF-BALANCE SHEET COMMITMENTS 124 NOTE 38 RELATED PARTY INFORMATION 124 NOTE 39 DISCONTINUED OPERATIONS 126 NOTE 40 NET DEBT 126 NOTE 41 SIGNIFICANT EVENTS AFTER THE REPORTING DATE 1276.1.6
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
ASSYSTEM
FINANCIAL REPORT
2015
78