Assystem - Registration Document 2016

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

Movements in other non-current financial assets in 2016 and 2015 can be analysed as follows:

2016 11.8

2015 10.7

In millions of euros At 1 January

Increases

1.5 0.2 0.3

1.4

Effect of changes in scope of consolidation

–

Changes in fair value

(0.1) (0.3)

Repayments

(0.1)

Other movements At 31 December

–

0.1

13.7

11.8

This item also includes amounts granted as loans by the Group as its contribution to the effort à la construction French government housing scheme. These loans are repayable by public bodies after a 20-year period and are discounted.

The Group’s other non-current financial assets primarily correspond to guarantee deposits granted to entities with which the Group enters into real-estate lease arrangements. These deposits are returned to the Group at the end of the lease. The Group generally enters into lease arrangements with leading real-estate market operators and therefore the corresponding credit risk is very limited.

6.5 Reconciliation of acquisitions of property, plant and equipment and intangible assets recorded in the consolidated statement of cash flows

2016 (1.5) (2.1) (5.9)

2015 (1.2) (1.9) (4.9)

In millions of euros

Change in operating loans and guarantee deposits

Acquisitions of intangible assets

Acquisitions of property, plant and equipment

Change in amounts due to suppliers of non-current assets

0.6

0.3

Acquisitions of property, plant and equipment and intangible assets

(8.9)

(7.7)

2016

2015

In millions of euros

Sale price of non-current assets

0.5

0.2

Change in receivables related to sales of non-current assets

–

–

Proceeds from disposals of property, plant and equipment and intangible assets

0.5

0.2

EQUITY AND EARNINGS PER SHARE

NOTE 7

7.1 Shares

Ordinary shares 2016

2015

(Number of shares) At 1 January

22,218,216 22,154,831

Exercise of BSAAR stock warrants

–

63,385

Treasury shares

(1,068,442)

(680,149)

At 31 December

21,149,774 21,538,067 22,218,216 22,218,216

Number of shares issued and fully paid up

1.00

1.00

Par value (in euros per share)

At 31 December 2016, Assystem SA’s shares broke down as follows: ● number of shares with single voting rights: 8,464,863; ● number of shares with double voting rights: 13,753,353. Each share gives its holder the same rights to dividend payments.

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ASSYSTEM

REGISTRATION DOCUMENT 2016