TELEPERFORMANCE_Registration_document_2017
CONSOLIDATED FINANCIAL STATEMENTS
7
7.6 Notes to the consolidated financial statements
7.6 Notes to the consolidated financial statements (in millions of euros)
CONTENTS OF THE NOTES TO THE CONSOLIDATED COMPAGNY FINANCIAL STATEMENTS
A. Principal accounting policies, judgements and estimates 173 Note A.1 Reporting entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Note A.2 Basis of preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Note A.3 Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Note A.4 Determination of fair values . . . . . . . . . . . . . . . . . . . . . 174 Note A.5 Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 B. Scope of consolidation 175 Note B.1 Accounting policies and methods . . . . . . . . . . . . . . . 175 Note B.2 Change in consolidation scope . . . . . . . . . . . . . . . . . . 176 C. Operational activity 177 Note C.1 Property, plant and equipment . . . . . . . . . . . . . . . . . . . 177 Note C.2 Other intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Note C.3 Accounts receivable – Trade and Other current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Note C.4 Share-based payments . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 Note C.5 Short-term employee benefits . . . . . . . . . . . . . . . . . . . 182 Note C.6 Employee termination payments . . . . . . . . . . . . . . . . 182 Note C.7 Employee benefits – Defined contribution plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Note C.8 Other long-term employee benefits . . . . . . . . . . . . . 182 Note C.9 Accounts payable – Trade and Other current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Note C.10 Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 NOTE C.11 External expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 NOTE C.12 Other operating income and expenses . . . . . . . . . . 184 NOTE C.13 Segment reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 D. Goodwill 186 NOTE D.1 Accounting policies and methods . . . . . . . . . . . . . . . 186 NOTE D.2 Determination of the principal cash- generating units (“CGUs”) or groups of cash-generating units . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Treasury shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
NOTE F.2
NOTE F.3
Earnings per share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
G. Financial assets and liabilities
191
NOTE G.1
Accounting policies and methods . . . . . . . . . . . . . . . . 191
NOTE G.2
Financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192
NOTE G.3
Financial result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192
NOTE G.4
Financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
NOTE G.5
Foreign exchange hedging operations . . . . . . . . . . 194
NOTE G.6
Carrying amount and fair value of financial assets and financial liabilities by category . . . . . 196
NOTE G.7
Financial risk management . . . . . . . . . . . . . . . . . . . . . . 197
NOTE G.8
Exposure to exchange risk from translation of the financial statements of foreign subsidiaries on consolidation . . . . . . . . 199
NOTE G.9
Foreign currency exchange rates . . . . . . . . . . . . . . . . . 200
H. Cash flows
200
NOTE H.1
Non-cash items of income and expense . . . . . . . . 200
NOTE H.2
Change in working capital requirements . . . . . . . . 200
NOTE H.3
Acquisition of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 200
NOTE H.4
Explanation of the change in net debt in 2017 . . . 200
NOTE H.5
Analysis of cash and cash equivalents presented in the consolidated statement of cash flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
I.
Provisions, litigation, commitments and other contractual obligations
201
NOTE I.1
Accounting policies and methods . . . . . . . . . . . . . . . 201
NOTE I.2
Change in provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
NOTE I.3
Post-employment benefits: defined benefit plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
NOTE I.4
Guarantees and other contractual obligations . 202
NOTE I.5
Litigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
J. Related party disclosures
204
NOTE D.3
Determination of the recoverable amount of CGUs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Change in goodwill and Allocation of goodwill by CGU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Sensitivity analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188
NOTE J.1
Related party transactions . . . . . . . . . . . . . . . . . . . . . . . 204
NOTE D.4
NOTE J.2
Remuneration of company officers (Executive Committee – Comex) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
NOTE D.5
K. Audit fees of the statutory auditors of Teleperformance SE (excluding those paid to members of their international networks)
E. Income tax
188
NOTE E.1
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 Deferred tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
204
NOTE E.2
L. Events after the reporting date
204
F. Equity and Earnings per share
190
M. Scope of consolidation
205
NOTE F.1
Share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
172
Teleperformance bb - bb Registration documentbb 2017
Made with FlippingBook flipbook maker