Assystem - 2018 Register document
5
BUSINESS REVIEW AND FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS
2018
2017
In millions of euros At 1 January
128.3
-
Expleo Group shares acquired*
30.4 30.3 (6.2)
62.4 62.1
Expleo Group convertible bonds acquired
Share of profit
2.3
Movements recognised in equity Income from convertible bonds
0.7 8.3
-
1.5
Other comprehensive income/(expense)
(1.5)
-
At 31 December
190.3
128.3
Portion related to shares accounted for by the equity method
88.1
64.7 63.6
Portion related to convertible bonds
102.2
* Purchase price of the shares including transaction costs.
EXPLEO GROUP KEY FIGURES
2018
2017
In millions of euros
Revenue
1,042.7
178.9
Profit/(loss) for the period
(16.3)
5.9
Other comprehensive income/(expense)
(3.7)
(0.3) 5.6
Total comprehensive income/(expense)
(20.0) 982.4 401.9 (806.5) (357.7) 220.1
Non-current assets
555.6 308.4 (452.2) (258.6) 153.2
Current assets
Non-current liabilities
Current liabilities
Net assets
RELATED-PARTY TRANSACTIONS WITH EXPLEO GROUP
2018
2017
In millions of euros
Revenue
5.9
1.1
Other operating income and expenses
(4.5)
(1.9)
Financial income
8.3 2.5 1.4
1.6 5.7 2.4
Trade receivables and other current assets Trade payables and other current liabilities
Expleo Group convertible bonds
102.2
63.6
6.5
Non-current financial assets
EQUITY INSTRUMENTS In accordance with IFRS 9, shares held in non-consolidated companies are recognised at fair value. Fair value gains and losses on these financial assets, as well as gains and losses on their disposal, are recognised based on the business model used for their management, either in the income statement under “Other financial income and expenses” or in equity under “Total comprehensive income/(expense)”. OTHER NON-CURRENT FINANCIAL ASSETS The Group’s other non-current financial assets include loans and receivables, which are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They typically arise when an entity provides money, goods or services directly to a debtor with no intention of trading the receivable. They are initially recognised at fair value and subsequently measured at amortised cost. Impairment losses are recognised for these assets using the expected credit loss method in application of IFRS 9.
118
ASSYSTEM
REGISTRATION DOCUMENT 2018
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