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(In €’000)
Capital stock
Capital-linked premiums
(note 7.3)
Treasury shares
Consolidated reserves
Conversion reserves
Other income and expenses
recorded directly as
shareholders’ equity
Profit for the period, Group
share
Group’s share of shareholders’
equity
Minority interests
Total shareholders’ equity
Shareholders’ equity at January 1, 2010
21,508 69,853 (16,264)
378,745 (14,662)
2,159 9,422 450,764
(125)
450,639
Profit (loss) for the period N (a)
32,924 32,924
(161)
32,763
Translation differential (b)
12,270
12,270
54 12,324
Payments in shares (c)
789
232
1,021
1,021
Capital increase
65
950
1,015
389
1,404
Restatements of treasury shares (d)
1,236
627
1,864
1,864
Appropriation of N-1 earnings
9,422
(9,422)
Various*
(1,086)
(1,086)
(1,086)
Change in scope
Dividends distributed
(7,216)
(7,216)
(7,216)
Reclassification
(174)
(527)
(701)
701
Impact of deferred tax liabilities relative to
CVAE (Tax on Companies’ Added Value) (e)**
(1,391)
(1,391)
(1,391)
Shareholders’ equity at December 31, 2010
21,573 70,803 (15,202)
379,825 (2,392)
1,933 32,924 489,463
858 490,320
including total revenues and expenses
posted for the period (a) + (b) + ( c) + (d) + (e)
789 12,270
859 32,924 46,843
Profit (loss) for the period N (a)
58,225 58,225
(147)
58,078
Translation differential (b)
4,050
4,050
(42)
4,008
Payments in shares (c)
979
979
979
Capital increase
Restatements of treasury shares (d)
(259)
113
(146)
(146)
Appropriation of N-1 earnings
32,924
(32,924)
Change in methods***
(1,428)
(1,428)
(1,428)
Change in scope****
789
789
Dividends distributed
(10,913)
(10,913)
(10,913)
Restatements of financial instruments (f)*****
1,277
1,277
1,277
Various (e)
(454)
(454)
(454)
Shareholders’ equity at December 31, 2011
21,573 70,803 (15,461)
401,231 1,658
3,025 58,225 541,054 1,458 542,512
including total revenues and expenses
posted for the period (a) + (b) + (c) + (d) + (e)
4,050
1,092 58,225 63,367
* This impact largely matches the calculation of the provisions for long-service medals of €1,706k.
** Impact of carried forward deferred tax liabilities as determined by the accounting treatment of CVAE (Tax on Companies’ Added Value) on corporate tax in 2010.
*** This impact of €-1,428k corresponds to the change in method of stock valuation in the LISI AUTOMOTIVE.
**** This impact of €789k concerns the minority interests of LISI AEROSPACE CREUZET POLSKA 70% owned by CREUZET AERONAUTICS, acquired in 2011.
***** This impact of €1,277k corresponds to the valuation of foreign currency hedging instruments.
Financial report
Statement of
shareholders’
equity