ASSYSTEM_Registration_Document_2017

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

Movements in other non-current financial assets in 2017 and 2016 can be analysed as follows:

2017 13.9

2016 12.0

In millions of euros At 1 January

Increases

0.8

1.5

Investment in Framatome

124.3

-

Repayments

(0.3)

(0.1)

Increases related to business combinations Decreases related to discontinued operations

0.1

0.2

(9.9) (0.3)

-

Changes in fair value At 31 December

0.3

128.6

13.9

The Group’s other non-current financial assets primarily correspond to its investment in Framatome (see Note 2 – Significant events of the year). They also include guarantee deposits granted to entities with which he Group enters into real-estate lease arrangements. These deposits are returned to the Group at the end of the lease. The Group generally

enters into lease arrangements with leading real-estate market operators and therefore the corresponding credit risk is very limited. This item also includes amounts granted as loans by the Group as its contribution to the effort à la construction French government housing scheme. These loans are repayable by public bodies after a 20-year period and are discounted.

6.6 Reconciliation of acquisitions of property, plant and equipment and intangible assets recorded in the consolidated statement of cash flows

2017 (0.5) (2.0) (8.1) (0.4)

2016 (1.5) (2.1) (5.9)

In millions of euros

Change in operating loans and guarantee deposits

Acquisitions of intangible assets

Acquisitions of property, plant and equipment

Change in amounts due to suppliers of non-current assets

0.6

Acquisitions of property, plant and equipment and intangible assets

(11.0)

(8.9)

2017

2016

In millions of euros

Sale price of non-current assets

0.7

0.5

Change in receivables related to sales of non-current assets

-

-

Proceeds from disposals of property, plant and equipment and intangible assets

0.7

0.5

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ASSYSTEM

REGISTRATION DOCUMENT 2017