Assystem - 2018 Register document
BUSINESS REVIEW AND FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS
In accordance with IAS 32, shares in the Group’s parent company held by itself or any of its subsidiaries are recognised at cost as a deduction from equity. No fair value gains or losses are recognised on these shares. Post-tax gains or losses arising on the disposal of treasury shares are recognised directly in equity.
Treasury shares 2018
In number of shares At 1 January
Purchases of treasury shares Share buyback offer Sales of treasury shares
Treasury shares delivered to employees and officers Shares cancelled in connection with a capital reduction
At 31 December
Value of treasury shares recognised in equity (in millions of euros)
Earnings per share
BASIC EARNINGS PER SHARE
Basic earnings per share is calculated by dividing profit for the period attributable to owners of the parent by the weighted average number of ordinary shares outstanding during the period.
Total 19.9 19.9
Profit for the period attributable to owners of the parent Basic earnings attributable to owners of the parent Weighted average number of ordinary shares outstanding during the year
15,089,319 15,089,319 15,089,319 20,910,097 20,910,097 20,910,097
Basic earnings per share (in euros)
DILUTED EARNINGS PER SHARE
Diluted earnings per share is calculated by adjusting (i) profit for the period attributable to owners of the parent for the impact of potentially dilutive instruments, net of the related tax, and (ii) the weighted average number of ordinary shares outstanding by assuming conversion into ordinary shares of all dilutive instruments outstanding. Treasury shares deducted from consolidated equity are not taken into account in the calculation of basic or diluted earnings per share. The Group’s dilutive instruments correspond to free shares. Dilutive instruments are only taken into account if their dilutive impact reduces earnings per share or increases loss per share. In accordance with IAS 33, if diluted earnings per share is higher than basic earnings per share it is considered to be non-representative and is reduced to the same amount as basic earnings per share.
REGISTRATION DOCUMENT 2018
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