LEGRAND / 2018 Registration document

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APPENDIX APPENDIX 1

R NOTE 9 – NOTES TO THE STATEMENT OF INCOME

Non-recurring income and expense is as follows:

December 31, 2018

December 31, 2017

(in € thousands)

Revenue transactions

0

0

Capital transactions

217

1,256

Provision reversals and expense transfers

0

0

TOTAL NON-RECURRING INCOME

217

1,256

Revenue transactions

0

(54)

Capital transactions

(68)

0

Amortization and provision expense

0

0

TOTAL NON-RECURRING EXPENSE

(68)

(54)

NON-RECURRING INCOME AND EXPENSE, NET

149

1,202

Non-recurring income and expenses on capital transactions correspond to income and expense generated on sales and purchases of treasury shares in connection with the liquidity

contract (expense of €68 thousand as of December 31, 2018 for an income of €1,176 thousand as of December 31, 2017)

R NOTE 10 – OTHER INFORMATION

10.1 INCOME TAXES

10.1.1 Unrecognized deferred tax assets and liabilities

Unrecognized deferred tax benefit (charge)*

Base: income (or expense)

Movements for the period Jan. 1, 2018 Increase Decrease Dec.31,2018 Jan. 1, 2018

Change Dec.31,2018

(in € thousands)

Timing difference between the recognition of income and expenses for financial reporting and tax purposes Taxed income not yet recognized in the income statement Unrealized exchange gains Expenses recognized in the income statement that are deductible in future years Employee profit-sharing Provisions for pensions and other post-retirement benefit costs

(157)

(37)

0

(194)

54

13

67

(707)

(118)

351

(474)

183

(60)

123

Other provisions

(6,937)

(328)

3,856

(3,409)

2,259

(1,132)

1,127

Taxes and other

TOTAL

(7,801)

(483)

4,207 (4,077)

2,496 (1,179)

1,317

* Determined by the liability method, taking into account the contribution sociale de solidarité surtax introduced with effect from January 1, 2000 at the enacted rate of 3.3% for 2018.

354

LEGRAND

REGISTRATION DOCUMENT 2018