Assystem - 2018 Register document

BUSINESS REVIEW AND FINANCIAL STATEMENTS

PARENT COMPANY FINANCIAL STATEMENTS

INFORMATION ON THE CONSOLIDATING ENTITY

NOTE 22

Assystem SA is the consolidating parent company of the Assystem Group.

5.4.1 PAYMENT TIMES In accordance with the provisions of the French Commercial Code and the French Governmental Order dated 20 March 2017, the tables below provide a breakdown of the payment times for trade payables and receivables, showing invoices received and issued but not settled at the reporting date and which are past due.

Trade payables: Invoices received but not settled at the reporting date and which are past due.

91 days and over

1-30 days

31-60 days

61-90 days

Total

In thousands of euros

Number of invoices concerned

36

3

3 0

11 77

53

Total amount (incl. VAT) of invoices concerned % of total amount of purchases for the year (excl. VAT)

161 0.3%

(29) 0.0%

209 0.5%

(0.1)%

0.2%

Trade receivables: Invoices issued but not settled at the reporting date and which are past due.

91 days and more

1-30 days

31-60 days

61-90 days

Total

In thousands of euros

Number of invoices concerned

31 72

17

3 3

38 61

89

Total amount (incl. VAT) of invoices concerned % of total amount of revenue for the year (excl. VAT)

172 0.1%

308 4.2%

5

2.2%

0.0%

1.8%

The payment times used to calculate late payment interest correspond to the legally applicable periods. No invoices related to disputed or unrecognised payables or receivables have been excluded from the above tables.

5.4.2

NON-TAX-DEDUCTIBLE EXPENSES

The aggregate amount of non-tax-deductible expenses as referred to in Article 39-4 of the French Tax Code amounted to €27,616 for 2018, generating income tax of €9,508 (disclosure made in application of Articles 223 quater and quinquies of said Code).

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ASSYSTEM

REGISTRATION DOCUMENT 2018