ASSYSTEM_Registration_Document_2017

6

FINANCIAL STATEMENTS

6.1 CONSOLIDATED FINANCIAL STATEMENTS 6.1.1 Consolidated statement of financial position 6.1.3 Consolidated statement of comprehensive income 6.1.4 Consolidated statement of cash flows 6.1.5 Consolidated statement of changes in equity 6.1.6 Notes to the consolidated financial statements 6.1.2 Consolidated income statement

6.3 PARENT COMPANY FINANCIAL STATEMENTS

92

142

92 94 95 96 97 98

6.3.1 Balance sheet 6.3.2 Income statement

142

143 6.3.3 Notes to the parent company financial statements 144 6.3.4 Statutory Auditors report on the parent company financial statements 160 6.3.5 Special Statutory Auditors report on the regulated agreements and commitments 164

6.2 STATUTORY AUDITORS REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS

137

91

ASSYSTEM

REGISTRATION DOCUMENT 2017