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CONSOLIDATED FINANCIAL STATEMENTS
36
LISI 2015 FINANCIAL REPORT
1.4
/
STATEMENT OF SHAREHOLDERS' EQUITY
(in €'000)
Share
capital
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
Shareholders'
equity, Group
share
Minority
interests
Total
shareholders'
equity
Shareholders'equity at January 1,2014,
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 1,2014,
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
Includingtotalrevenuesandexpenses
recognizedfortheperiod
(a)+(b)+(c)+(d)+(e)+(f)+(g)
23,326
(3,421)
81,464
101,369
108
101,477
Shareholders'equity at January 1,2015,
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
includingtotalrevenuesandexpenses
recognizedfortheperiod
(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.