Assystem - 2018 Register document
BUSINESS REVIEW AND FINANCIAL STATEMENTS
PARENT COMPANY FINANCIAL STATEMENTS
NON-RECURRING INCOME AND EXPENSES
NOTE 19
31/12/2018
In thousands of euros
Non-recurring income from capital transactions Proceeds from disposals of property, plant and equipment Proceeds from disposals of long-term investments (1)
8,100
36
7,773
Gains on sales of treasury shares
291
Provision reversals and expense transfers
42
Total non-recurring income
8,142
Non-recurring expenses on management transactions Net value of divested property, plant and equipment Non-recurring expenses on capital transactions
(36) (36)
(242) (155)
Net value of divested long-term investments
Losses on treasury shares
(87)
(481) (481) (759)
Exceptional addition to provisions for claims and litigation (2)
Addition to provisions for contingencies Total non-recurring expenses
Net non-recurring income 7,383 (1) Including €7,620 thousand in net proceeds from the transfer of Assystem Belgium and Assystem Switzerland shares to Assystem Care Holding and €153 thousand from the sale of Eurosyn shares. (2) Additional provision recognised for a tax dispute in France (see Note 1).
INCOME TAX
NOTE 20
5
Analysis of income tax The breakdown of income tax between the portion related to profit from recurring operations and the portion related to non-recurring items was determined by analysing the nature of the underlying income and expenses. The effect of tax consolidation has been included in the portion related to non-recurring items.
Before tax
Tax
After tax 14,214
In thousands of euros
Profit from recurring operations
13,026
1,188 (869)
Net non-recurring income
7,383
6,514
Profit for the period
20,409
319
20,728
Tax consolidation Assystem SA is the head of a tax group that includes the following entities: Assystem Engineering and Operation Services, SCI du Pont Noir, ASG, Insiema, Assystem Conseils, Assystem Investissements, MPH International and MPH Global Services.
Under the tax consolidation agreement, the methods for calculating the income tax due by each entity in the tax group are determined based on the applicable tax rules in force at the reporting date and as if each entity were taxed on a stand-alone basis.
153
ASSYSTEM
REGISTRATION DOCUMENT 2018
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