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.

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ASSYSTEM

REGISTRATION DOCUMENT 2018

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