SOMFY - Annual financial report 2018

07 CONSOLIDATED FINANCIAL STATEMENTS

ANALYSIS BY NATURE NOTE 11.3

31/12/18

31/12/17 Restated for operations treated in accordance with IFRS 5

31/12/17

Of which income statement impact

€ thousands

Deferred tax on restatements related to standards and temporary differences, including:

1,717

2,490

2,711

-892

restatements due to pensions –

6,901 5,840 3,243

5,744 5,891 3,689

5,744 6,199 3,689

210 -32

restatements resulting from provision methods – restatements due to tax and social liabilities –

84

restatements due to SOPEM tax credit –

16,312

17,003

17,003

-201

restatements on the fair value of hedge instruments – restatements resulting from acquisition expenses – restatements related to the fair value of non-current assets – restatements related to differences in amortisation and – depreciation restatements from the capitalisation of development costs – restatements related to finance leases –

58

–

–

168 -36 -12 211

350

386

386

-682

-694

-694

-8,400

-8,611

-8,611

-10,606

-8,924

-8,924

-1,773

-6,294 -5,006 7,291

-5,992 -6,002 6,720

-5,992 -6,089 6,904

-303

other –

791 718

Deferred tax on intragroup margins

Miscellaneous

-60

-60

-60

–

TOTAL

8,948

9,151

9,555

-174

DEFERRED TAX ASSETS DEFERRED TAX LIABILITIES

25,720 -16,772

23,405 -14,254

25,010 -15,455

Deferred tax assets and liabilities by jurisdiction or entity are offset in accordance with IAS 12.

117

SOMFY – ANNUAL FINANCIAL REPORT 2018