LISI FINANCIALREPORT2013 I
57
CONSOLIDATEDFINANCIALSTATEMENTS
3
2.6.7Non-operatingprofit
(in€'000)
12/31/13
12/31/12
Financingexpensesand revenueoncash
Revenueoncash
694
1,006
Impactof thechange in fairvalueof interest ratehedges
1,254
(841)
Financingexpenses
(3,258)
(3,831)
Subtotal income fromcashandcashequivalents
(1,310)
(3,664)
Other interest revenueandexpenses
Foreignexchangegains
12,676
14,182
Foreignexchange losses
(13,955)
(13,035)
Impactof thechange in fairvalueof interest ratehedges
(408)
1,231
Other
(817)
(1,084)
Financial incomeandexpenses
(2,504)
1,295
Non-operatingprofit
(3,814)
(2,369)
The financial net income/expense comprises a proportion of the cost
of financing for an amount of -€3.3million, which remained stable in
comparisonwith 2012 and, on the other hand, the effect of changes in
currencieswhichgeneratesa loss inthe financialnet income/expense for
thisyearof-€1.7million.Thisfigure includesthenegativeeffectofforeign
exchangehedgingof€0.4m.
2.6.8Incometax
2.6.8.1 Income taxbreakdown
Breakdown
In€'000
Profit (loss)
before tax
Tax *
Profit (loss)
after tax
Income fromordinaryoperations
130,513
(35,071)
95,442
Non-recurringoperatingexpensesand revenues
(13,754)
2,175
(11,579)
Employeeprofit-sharing
(5,440)
1,964
(3,476)
Taxcredits
145
145
CVAE (TaxonCompanies’AddedValue)
(5,992)
(5,992)
Profit (loss)fortheperiod
111,319
(36,779)
74,540
*ofwhichtaxesdue: -€30,139k
ofwhichdeferredtaxes: -€792k
ofwhichtaxcredits:+€145k
ofwhichCVAE (TaxonCompanies’AddedValue): -€5,992k
