Assystem - Registration Document 2016

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

5.4 Other operating income and expenses

2016

2015 (98.1) (22.1) (32.5) (41.1)

In millions of euros

Outsourced operations and purchases for contracts

(118.1)

Cost of premises

(20.9) (35.7) (42.9)

Transport and travel expenses

Miscellaneous

Total

(217.6)

(193.8)

Other operating income and expenses mainly comprise IT costs, fees and commissions, and advertising and public relations costs.

5.5 Depreciation, amortisation and provisions for recurring operating items, net

2016 (8.0) (0.8) (8.8)

2015 (8.9) (1.4)

In millions of euros

Depreciation and amortisation expense

Net change in provisions

Total

(10.3)

5.6 Non-recurring income and expenses

Non-recurring income and expenses comprise:

● share-based payment expense (free shares/performance shares and stock options);

● acquisition- and divestment-related expenses (external fees associated with external growth transactions and divestments);

● capital gains or losses arising on business divestments;

● income and expenses related to unusual, atypical and infrequent events, mainly comprising restructuring costs, asset impairment losses (including goodwill impairment), and other material income and expenses.

2016 (7.0)

2015 (7.0) (5.3) (3.4) (0.3) (2.3)

In millions of euros Asset impairment

Net provision for tax dispute Restructuring costs and provisions

–

(3.5) (1.0) (2.0)

Share-based payment expense (free shares/performance shares)

Company acquisition costs and other

Total

(13.5)

(18.3)

102

ASSYSTEM

REGISTRATION DOCUMENT 2016