Assystem - Registration Document 2016

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

The Group’s dilutive instruments are as follows:

Ornane bonds; Odirnane bonds;

●

●

● free shares and performance shares.

Dilutive instruments are only taken into account if their dilutive impact reduces earnings per share or increases loss per share. In accordance with IAS 33, if diluted earnings per share is higher than basic earnings per share it is considered to be non-representative and is reduced to the same amount as basic earnings per share.

Diluted earnings per share for 2016 and 2015 breaks down as follows:

2016 31.5

2015

In millions of euros

Profit attributable to owners of the parent

– – – – – – – – –

Interest expense related to Ornane and Odirnane bonds (net of income tax) Adjusted profit used to calculate diluted earnings per share Weighted average number of ordinary shares outstanding during the year

0.4

31.9

21,258,072

Weighted average number of potential ordinary shares based on dilutive instruments outstanding during the year

–

• Free shares and/or performance shares

157,317 310,053

• Ornane bonds • Odirnane bonds

4,301,139

26,026,581

Weighted average number of ordinary shares used to calculate diluted earnings per share

Diluted earnings per share (in euros) 0.93* * The diluted earnings per share figure for 2015 would have been higher than basic earnings per share. Consequently, in accordance with IAS 33, diluted earnings per share for that year is considered to be the same as basic earnings per share, i.e. €0.93. 1.23

7.4 Dividend per share

2017*

2016

2015

Date of dividend payout from prior-year profit

By 30/06/2017 02/06/2016 23/06/2015 16/05/2017 24/05/2016 22/05/2015

Date dividend payout on prior-year profit proposed to shareholders at the AGM

Total dividend (in millions of euros) paid out from prior-year profit* Dividend per share (in euros) paid out from prior-year profit

NC

17.0 0.80

16.2 0.75

1.00

* Subject to shareholder approval at the AGM.

FINANCING AND FINANCIAL INSTRUMENTS

NOTE 8

8.1 Cash and cash equivalents

The “Cash and cash equivalents” line in the statement of financial position includes cash (cash in hand and demand deposits) and cash equivalents (highly liquid short-term investments readily convertible into a known amount of cash and subject to an insignificant risk of a change in value). Cash and cash equivalents do not include investments in listed shares, investments with an initial maturity of more than three months and no option of early divestment, and bank accounts subject to restrictions (blocked accounts). Net cash and cash equivalents presented in the statement of cash flows corresponds to cash and cash equivalents less bank overdrafts.

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ASSYSTEM

REGISTRATION DOCUMENT 2016