RUBIS - 2019 Universal Registration Document

8 FINANCIAL STATEMENTS - 2019 Consolidated financial statements and notes

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)

12/31/2019 (1)

Notes

12/31/2018

(in thousands of euros)

Capital increase

4.8

134,050

158,783

(Acquisition)/disposal of treasury shares

568

(798)

Borrowings issued Borrowings repaid

4.10.1 4.10.1 4.10.1

601,230 (313,696) (21,845) (28,641) (154,522) (14,603)

294,909 (356,119)

Repayment of lease liabilities

(20,954) (169,265) (15,176)

Net interest paid (4) Dividends payable

Dividends payable to non-controlling interests Acquisition of financial assets: Rubis Énergie division Disposal of financial assets: Rubis Énergie division Acquisition of financial assets: Rubis Terminal division Disposal of financial assets: Rubis Terminal division Other cash flows from financing operations CASH FLOWS RELATED TO FINANCING ACTIVITIES (6)

5,662

972

(1)

203,513

(102,959)

Impact of exchange rate changes

(2,043)

4,348

Impact of change in accounting principles CHANGE IN CASH AND CASH EQUIVALENTS

138,497

(69,333)

Cash flow from continuing operations Opening cash and cash equivalents (5) Change in cash and cash equivalents

4.5.5

755,969 138,497 (34,316) 860,150

825,302 (69,333)

3.3

Reclassification of cash and cash equivalents in assets held for sale (6)

4.5.5

755,969

Closing cash and cash equivalents (5) Financial debt excluding lease liabilities Cash and cash equivalents net of financial debt

4.10.1

(1,497,276)

(1,449,599)

(637,126) (693,630) (1) The financial statements as of December 31, 2019 take into account the application of IFRS 16 “Leases”. The impact of the application of IFRS 16 as of January 1, 2019 is set out in note 2.2. The financial statements to December 31, 2018 have not been restated. (2) Including change in fair value of financial instruments, goodwill (impairment, negative goodwill), etc. (3) See note 3.2 on the impact of changes in the scope of consolidation. (4) Net financial interest paid includes the impacts related to restatements of leases (IFRS 16). (5) Cash and cash equivalents net of bank overdrafts. (6) See note 3.3 on the impact of the application of IFRS 5 from December 31, 2019.

(*) Breakdown of the impact of change in working capital: Impact of change in inventories and work in progress

(52,308) (51,894) 26,105 (78,097)

4.7

Impact of change in trade and other receivables Impact of change in trade and other payables

4.5.4

4.10.4

Impact of change in working capital

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