Assystem - 2018 Register document

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BUSINESS REVIEW AND FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

FINANCIAL INCOME AND EXPENSES

NOTE 18

31/12/2018

In thousands of euros

Financial income from investments in subsidiaries and affiliates

16,137 16,137

Dividends received

Income from other securities and receivables recognised as fixed assets

205 205

Loan interest

Other interest income

8,990

Income related to Group cash management

233

8,757 5,584 4,397 1,187 1,232 1,232

Other financial income (1)

Provision reversals and expense transfers Reversal of provisions for foreign exchange losses Reversal of provisions for long-term investments (2)

Positive foreign exchange differences

Foreign exchange gains Total financial income

32,148 (7,992) (7,990)

Amortisation and provisions recognised under financial expenses

Additions to provisions for contingencies and charges relating to financial assets (2)

Additions to provisions for foreign exchange losses

(2)

Interest expense

(1,456)

Interest on borrowings

(541)

Expenses related to Group cash management

(34)

Other financial expenses

(881)

Negative foreign exchange differences

(5,753) (5,753)

Foreign exchange losses

Total financial expenses Net financial income

(15,201) 16,947

(1) Including €8,268 thousand in interest income on Expleo Group convertible bonds. (2) Including: • reversals of provisions related to the following, recorded in financial income: (i) free share plans (€1,024 thousand), and (ii) impairment of subsidiaries’ current accounts with Assystem SA (€160 thousand); • additions to provisions related to the following, recorded in financial expenses: (i) impairment in value of shares in subsidiaries and affiliates (€6,195 thousand), (ii) impairment in value of subsidiaries’ current accounts with Assystem SA (€283 thousand), (iii) subsidiary-related risks (€40 thousand), and (iv) free share plans (€1,471 thousand).

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ASSYSTEM

REGISTRATION DOCUMENT 2018