Assystem - 2018 Register document

5

BUSINESS REVIEW AND FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

Deferred taxes

Deferred tax liabilities (calculated at a rate of 34.43%) (in thousands of euros)

2018 tax base

Amount of tax

Deferred charges

-

-

Total

-

-

Deferred tax assets (calculated at a rate of 34.43%) (in thousands of euros)

2018 tax base

Amount of tax

Provision for retirement benefit obligations Unrealised foreign exchange gains

16

(5) (0)

1

Provisions for impairment in value Acquisition-related expenses

175

(56)

1,562 1,705

(500) (546)

Tax losses

Other expenses

193

(62)

Total

3,652

(1,169)

RELATED-PARTY TRANSACTIONS AND BALANCES

NOTE 21

Amount concerning:

Entities in which the Company has an equity interest

Related companies

(in thousands of euros)

Shares in subsidiaries and affiliates

280,410 10,908

Loans

1,807

Trade receivables

671

1,535

Supplier prepayments

11

Bonds

102,244 (15,156)

Other borrowings and financial liabilities

(11,963)

Trade payables

(901)

Due to suppliers of fixed assets Financial income from investments in subsidiaries and affiliates

23,055

Other financial income

764

34

Financial expenses

(119)

(286)

Assystem has not identified any other transactions with related parties that were entered into on non-arm’s length terms or which could materially impact the financial statements. Consequently, no additional disclosures

are required pursuant to Article R. 123-198, para. 11 of the French Commercial Code.

154

ASSYSTEM

REGISTRATION DOCUMENT 2018