ASSYSTEM_Registration_Document_2017
6
FINANCIAL STATEMENTS
PARENT COMPANY FINANCIAL STATEMENTS
INCOME TAX
NOTE 20
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 76,605 313,278 389,883
Tax
After tax 79,819 307,948 387,768
In thousands of euros
Profit from recurring operations
3,214 (5,330) (2,115)
Net non-recurring income
Profit for the period
Tax consolidation Assystem 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.
Deferred taxes
2017 tax base
Amount of tax
Deferred tax liabilities (calculated at a rate of 34.43%) (In thousands of euros)
Deferred charges
-
-
Total
-
-
2017 tax base
Amount of tax
Deferred tax assets (calculated at a rate of 34.43%) (In thousands of euros)
Unrealised foreign exchange gains Provisions for impairment in value
0
0
187
(64)
Acquisition-related expenses
1,802
(620)
Other expenses
200
(69)
Total
2,189
(754)
158
ASSYSTEM
REGISTRATION DOCUMENT 2017
Made with FlippingBook flipbook maker