LEGRAND_REGISTRATION_DOCUMENT_2017

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APPENDIX Appendix 1

R NOTE 7 – PROVISIONS

December 31, 2017 (in € thousands)

At the beginning of the period

Charges for the year

Reversals for the year

At the end of the period

Pensions and other post-retirement benefit obligations

607

122

(12)

717

Other

6,254

1,562

(747)

7,069

Provisions

6,861

1,684

(759)

7,786

Impairment on investments

0

Impairment on marketable securities

0

Provisions for impairment

0

0

0

0

TOTAL

6,861

1,684

(759)

7,786

Charges to and reversals from provisions recorded under the following income statement captions: W operating income and expense

1,684

(759)

W financial income and expense W non-recurring income and expense

TOTAL

1,684

(759)

Plans indexed to the share price are cash-settled. The corresponding liability has been recorded in the balance sheet and will be remeasured at each period-end until the transaction is settled. For the 12 months ended December 31, 2017, a net expense of €1,265 thousand was recognized in operating profit in respect of these plans. The corresponding liability amounted to €6,678 thousand as of December 31, 2017 (including payroll taxes). See also note 6.4.1 for performance share plans

The Company implemented cash-settled long-term employee benefits plans for employees deemed to be key for the Company, subject to the grantee’s continued presence within the Company after a vesting period of three years. In addition to the grantee still being present within the Company, the plans can, in certain cases, depend on the Group’s achievement of future economic performance conditions which may or may not be indexed to the share price.

R NOTE 8 – DEBT AND OTHER LIABILITIES

Maturity

December 31, 2017 (in € thousands)

Due within one year

Due in one to five years

Due beyond five years

Net value

Bonds

2,530,361

430,361

400,000

1,700,000

Bank borrowings with original maturities: W of less than one year

5

5

W of more than one year Other borrowings

TOTAL DEBT

2,530,366

430,366

400,000

1,700,000

Trade payables

2,240

2,240

Accrued taxes and employee benefit expense

5,984

5,984

Other

8,863

8,863

TOTAL OTHER LIABILITIES

17,087

17,087

TOTAL AT THE END OF THE PERIOD

2,547,453 1,575,152

447,453 475,152

400,000 400,000

1,700,000

TOTAL AT THE BEGINNING OF THE PERIOD

700,000

324

REGISTRATION DOCUMENT 2017 - LEGRAND

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