Assystem - Registration Document 2016

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

6.1.5

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Remeasurement of net liability for employee benefit obligations

Equity attributable to owners of the parent

Total other comprehensive income (expense)

Profit for the period

Non- controlling interests

Share capital

Share premium

Hedging reserves

Translation reserve

Other reserves

Total equity 424.9 (16.2)

In millions of euros

7.2

(4.5)

417.7 (16.2)

At 1 January 2015

– – – –

(0.1)

(4.4)

21.8 298.6

22.1 79.7

– – –

Dividends paid

– –

– –

– – –

– – –

– (16.2)

– – –

(7.2)

(7.2)

Coupons on Odirnane bonds Capital increases paid up in cash Share-based payments and free share awards

– –

(7.2)

0.7

0.7

0.1

0.6

– –

0.3

0.3

– – – –

– – – –

– –

– –

– –

– –

0.3

– –

(6.5) 36.5

(6.5) 37.3

Treasury share transactions Total comprehensive income

(6.5)

9.3

2.4

0.2

6.7

27.2

–

0.8

–

–

–

Appropriation of prior-period profit Appropriation of items of other comprehensive income that will not be reclassified to profit Acquisitions of subsidiaries with non-controlling interests Transactions with non-controlling interests without change of control Coupons on Odirnane bonds Share-based payments and free share awards Treasury share transactions Buybacks of equity instruments (Odirnane bonds), net of tax Reclassification of outstanding Odirnane bonds as bond debt Total comprehensive income Appropriation of prior-period profit Appropriation of items of other comprehensive income (expense) that will not be reclassified to profit Transactions with non-controlling interests without change of control At 31 December 2015 Dividends paid

–

–

–

(21.8)

21.8

–

(2.4)

–

–

–

–

(2.4)

–

–

–

2.4

–

–

–

(1.4)

–

–

–

–

–

–

–

(1.4)

–

7.4

0.7

–

–

– – – –

–

–

–

7.4

(6.7) (0.1) (0.4)

2.4

432.7 (17.5)

432.6 (17.9)

0.1

2.3

27.2 300.6

22.2 80.3

– –

– –

– –

– –

– –

– (17.5)

(7.2)

(7.2)

–

(7.2)

–

– –

0.8

0.8

– –

– –

– –

– –

– –

–

0.8

– –

(10.0)

(10.0)

– (10.0)

–

(166.8)

– (166.8)

–

–

–

–

–

– (166.8)

–

(14.0)

(14.0)

– – –

– – –

–

–

–

– (14.0)

–

(8.9)

22.6

23.3

(0.7)

(0.6)

(7.6)

31.5

0.7

–

–

–

–

–

–

(27.2)

27.2

–

6

0.7

–

–

–

–

0.7

–

–

–

(0.7)

–

–

0.1

0.2

–

–

– –

–

–

–

0.1

0.1 0.3

At 31 December 2016

(5.8)

240.7

241.0

22.2 80.3

(0.5)

(5.3)

31.5 112.5

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ASSYSTEM

REGISTRATION DOCUMENT 2016