Assystem - 2018 Register document
5
BUSINESS REVIEW AND FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS
5.2.6
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
CONTENTS
REPORTING ENTITY AND BASIS OF PREPARATION 99
EQUITY AND EARNINGS PER SHARE
119 119 120 120 121 121 121 122 123 123 124 125
NOTE 1
NOTE 7
Shares
7.1 7.2 7.3 7.4 8.1 8.2 8.3 8.4 8.5 8.6
SIGNIFICANT EVENTS OF THE YEAR
101
NOTE 2
Treasury shares
Earnings per share Dividend per share
CONSOLIDATION, BUSINESS COMBINATIONS AND GOODWILL
NOTE 3
102 103 103 105 106
Scope of consolidation Business combinations
3.1 3.2 3.3 3.4
FINANCING AND FINANCIAL INSTRUMENTS
NOTE 8
Cash and cash equivalents
Goodwill
Debt and other financial liabilities
Impairment testing
Derivative instruments
Net debt
SEGMENT REPORTING
106
NOTE 4
Financial income and expenses Financial risk management
OPERATIONAL DATA
108
NOTE 5
Revenue and working capital requirement (WCR) 108
5.1 5.2 5.3
PROVISIONS
126
NOTE 9
Equity-accounted investees
110 111 111 112 113 114 114 115 115 115 116 117 117 118
Payroll costs and employee benefit obligations
NOTE 10 LIABILITIES RELATED TO SHARE ACQUISITIONS (CURRENT AND NON-CURRENT) AND OTHER NON-CURRENT LIABILITIES NOTE 11 ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES
5.3.1 Breakdown of payroll costs in the consolidated income statement
127
5.3.2 Employee benefit obligations
5.3.3 Share-based payments
Other operating income and expenses Depreciation, amortisation and provisions for recurring operating items, net
5.4 5.5
128
11.1 Accounting classification of financial assets and liabilities
128 128 129 129 129 130 131 131
Non-recurring income and expenses
5.6
11.2 Fair value hierarchy
NON-CURRENT ASSETS
NOTE 6
NOTE 12 INCOME TAX
Intangible assets
6.1 6.2 6.3 6.4 6.5 6.6
12.1 Income tax recognised during the year
Property, plant and equipment
12.2 Tax proof
Investment property
12.3 Deferred taxes
Expleo Group shares and convertible bonds
NOTE 13 OFF-BALANCE SHEET COMMITMENTS
Non-current financial assets
13.1 Operating leases 13.2 Other commitments
Reconciliation of acquisitions of property, plant and equipment and intangible assets recorded in the consolidated statement of cash flows
131 NOTE 14 SIGNIFICANT EVENTS AFTER THE REPORTING DATE 132
119
98
ASSYSTEM
REGISTRATION DOCUMENT 2018
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