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LISI 2015
STATEMENT OF SHAREHOLDERS’ EQUITY
(in €'000)
Share
capital
Capital-
linked
premiums
Treasury
shares
Consolidated
reserves
Conversion
reserves
Other income
and expenses
recorded
directly as
shareholders'
equity
Profit for the
period, Group
share
Shareholders'
equity, Group
share
Minority
interests
Total
shareholders'
equity
Shareholders' equity
at January 1
st
, 2014, reported
21,573 70,803 (14,135) 487,458 (12,078) (3,084) 74,639 625,179 1,253 626,434
Restatements*
951
59
1,010
1,010
Shareholders' equity
at January 1
st
, 2014, restated
21,573 70,803 (14,135) 488,409 (12,078) (3,084) 74,698 626,186 1,253 627,439
Profit (loss) for the period N (a)
81,464
81,464
94 81,558
Translation differential (b)
23,326
23,326
14 23,340
Payments in shares (c)
784
784
784
Capital increase
37 1,781
1,818
0 1,818
Restatements of treasury shares (d)
(907)
(907)
(907)
Restatements as per IAS 19 (g)
(5,186)
(5,186)
(5,186)
Appropriation of N-1 earnings
74,698
(74,698)
0
0
Change in scope
(988)
(988)
(243)
(1,231)
Dividends distributed
(17,820)
(17,820)
(17,820)
Restatement of financial instruments (f)
981
981
981
Various (e)
(757)
(757)
(757)
Shareholders' equity
at December 31, 2014, restated* 21,610 72,584 (15,042) 543,542 11,248 (6,505) 81,464 708,901
1,118 710,019
Including total revenues and
expenses recognized for the period
(a) + (b) + (c) + (d) + (e) + (f) + (g)
23,326 (3,421) 81,464 101,369
108 101,477
Shareholders' equity
at January 1
st
, 2015, restated*
21,610 72,584 (15,042) 543,542 11,248 (6,505) 81,464 708,901
1,118 710,019
Profit (loss) for the period N (a)
81,764
81,764
95
81,859
Translation differential (b)
19,350
19,350
1
19,351
Payments in shares (c)
1,886
1,886
1,886
Restatements of treasury shares (d)
302
100
402
402
Restatements as per IAS 19 (g)
4,074
4,074
4,074
Appropriation of N-1 earnings
81,464
(81,464)
0
0
Change in scope
0
0
0
Dividends distributed
(19,467)
(19,467)
0 (19,467)
Restatement of financial instruments (f)
(2,207)
(2,207)
(25)
(2,232)
Various (e)
(2,447)
(2,447)
(2,447)
Shareholders' equity
at December 31, 2015
21,610 72,584 (14,740) 603,092 30,598 (2,653) 81,764 792,256 1,189 793,446
including total revenues and
expenses recognized for the period
(a) + (b) + (c) + (d) + (e) + (f) + (g)
19,350 3,852 81,764 104,966
96 105,062
* 2014 financial statements restated to account for IFRIC 21.
(e) due essentially to the change in the method of measuring discounts on inventories.