Assystem - Registration Document 2016

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

6.1.6

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

CONTENTS

REPORTING ENTITY AND BASIS OF PREPARATION 87

EQUITY AND EARNINGS PER SHARE

106 106 107 107 108 108 108 109 110 111 112 113 114 114 114

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

88

NOTE 2

Treasury shares

Earnings per share Dividend per share

CONSOLIDATION, BUSINESS COMBINATIONS AND GOODWILL

NOTE 3

89 90 90 92 93 95 95 97 98 98 98 93

Scope of consolidation Business combinations

3.1 3.2 3.3 3.4

FINANCING AND FINANCIAL INSTRUMENTS

NOTE 8

Cash and cash equivalents

Goodwill

Bond debt and other financial liabilities

Impairment testing

Derivative instruments

Net debt

SEGMENT REPORTING

NOTE 4

Financial income and expenses Financial risk management

OPERATIONAL DATA

NOTE 5

Working capital requirement (WCR)

5.1 5.2 5.3

PROVISIONS AND CONTINGENT LIABILITIES

NOTE 9

Equity-accounted investees

Provisions

9.1 9.2

Payroll costs and employee benefit obligations

Contingent liabilities

5.3.1 Breakdown of payroll costs in the consolidated income statement

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

5.3.2 Employee benefit obligations

5.3.3 Share-based payments

100 102 102 102 103 103 104 105 105

115

Other operating income and expenses Depreciation, amortisation and provisions for recurring operating items, net Non-recurring income and expenses

5.4 5.5

115

5.6

11.1 Accounting classification of financial assets and liabilities

115 116 117 117 117 118 120 120

NON-CURRENT ASSETS

NOTE 6

11.2 Fair value hierarchy

Intangible assets

6.1 6.2 6.3 6.4 6.5

Property, plant and equipment

NOTE 12 INCOME TAX

Investment property

12.1 Income tax recognised during the year

Non-current financial assets

12.2 Tax proof

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

12.3 Deferred taxes

106

NOTE 13 OFF-BALANCE SHEET COMMITMENTS

13.1 Operating leases 13.2 Other commitments

120 NOTE 14 SIGNIFICANT EVENTS AFTER THE REPORTING DATE 121

86

ASSYSTEM

REGISTRATION DOCUMENT 2016