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