TELEPERFORMANCE_Registration_document_2017

PARENT COMPANY FINANCIAL STATEMENTS

8

8.4 Notes to the parent company financial statements

8.4 Notes to the parent company financial statements

CONTENTS OF THE NOTES TO THEbCOMPANY FINANCIAL STATEMENTS

Note 1 Accounting principles, rules and methods

Note 11 Maturity of liabilities

225

217

Note 12 Unrealized exchange gains and losses on assets and liabilities denominated in foreign currencies Note 13 Exposure of the Company to interest rate risks Note 14 Exposure of the Company to exchange risks 226 225 226

Note 1.1

Highlights of the financial year . . . . . . . . . . . . . . . . . . . 217

Investments in subsidiaries and affiliates . . . . . . . 217

Note 1.2

Receivables from subsidiaries and affiliates . . . . . 217

Note 1.3

Interest and exchange risk management . . . . . . . 218

Note 1.4

Centralized cash management . . . . . . . . . . . . . . . . . . . 218

Note 1.5

Incentive share award plans . . . . . . . . . . . . . . . . . . . . . 218

Note 1.6

Note 2 Tangible and intangible fixed assets 218 Note 2.1 Cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218 Note 2.2 Accumulated depreciation, amortization and impairment losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 Note 2.3 Expected useful lives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219

Note 15 Revenues

227

Note 16 Financial result

227

Note 17 Exceptional result

227

Note 18 Income taxes

228

Note 3 Financial fixed assets

219

Note 18.1 French tax Group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228 Note 18.2 Analysis of 2017 income tax expense . . . . . . . . . . . . 228 Note 18.3 Unrecognized deferred tax assets and liabilities at December 31 st , 2017 . . . . . . . . . . . . . . . . . 228 Note 19 Commitments 229 Note 19.1 Guarantees (in thousands of euros) . . . . . . . . . . . . . . . 229 Note 19.2 Guarantee commitments . . . . . . . . . . . . . . . . . . . . . . . . . 229 Note 19.3 Net asset warranties received in connection with the acquisition of shareholdings . . . . . . . . . . 229 Note 19.4 Other commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 Note 20 Work-force 230

Note 3.1

Investments in subsidiaries and affiliates – change in gross amount . . . . . . . . . . . . . . . . . . . . . . . 219

Receivables from subsidiaries and affiliates . . . . 220

Note 3.2

Note 4 Marketable securities

221

Note 5 Derivative financial instruments

221

Note 6 Maturity of receivables

222

Note 7 Impairment losses on assets

(excluding financial fixed assets)

222

Note 8 Change in shareholders’ equity

222

Note 21 Remuneration of company officers

230

Note 9 Provisions for contingencies and expenses

223

Note 22 Audit fees of the statutory auditors of Teleperformance SE 230 Note 23 Balances and transactions with Group companies 230

Note 9.1

Employee retirement benefits . . . . . . . . . . . . . . . . . . . 223

Note 10 Financial liabilities

223

Note 10.1 Loans from financial institutions . . . . . . . . . . . . . . . . 224 Note 10.2 Other loans and financial liabilities . . . . . . . . . . . . . 224

Note 24 Related parties

230

216

Teleperformance bb - bb Registration documentbb 2017