Assystem - 2018 Register document

BUSINESS REVIEW AND FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

NON-RECURRING INCOME AND EXPENSES

NOTE 19

31/12/2018

In thousands of euros

Non-recurring income from capital transactions Proceeds from disposals of property, plant and equipment Proceeds from disposals of long-term investments (1)

8,100

36

7,773

Gains on sales of treasury shares

291

Provision reversals and expense transfers

42

Total non-recurring income

8,142

Non-recurring expenses on management transactions Net value of divested property, plant and equipment Non-recurring expenses on capital transactions

(36) (36)

(242) (155)

Net value of divested long-term investments

Losses on treasury shares

(87)

(481) (481) (759)

Exceptional addition to provisions for claims and litigation (2)

Addition to provisions for contingencies Total non-recurring expenses

Net non-recurring income 7,383 (1) Including €7,620 thousand in net proceeds from the transfer of Assystem Belgium and Assystem Switzerland shares to Assystem Care Holding and €153 thousand from the sale of Eurosyn shares. (2) Additional provision recognised for a tax dispute in France (see Note 1).

INCOME TAX

NOTE 20

5

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

Tax

After tax 14,214

In thousands of euros

Profit from recurring operations

13,026

1,188 (869)

Net non-recurring income

7,383

6,514

Profit for the period

20,409

319

20,728

Tax consolidation Assystem SA 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.

153

ASSYSTEM

REGISTRATION DOCUMENT 2018

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