LISI GROUP - 2018 Financial report

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Statement of overall earnings
(in thousands of euros) 12/31/2018 12/31/2017
Profit (loss) for the period 96,794 106,951
Other items of overall income applied to shareholders equity
Actuarial gains and losses out of employee benefits (gross element) (3,986) 671
Actuarial gains and losses out of employee benefits (tax impact) 907 (302)
Restatements of treasury shares (gross element) (422) 220
Restatements of treasury shares (tax impact) 122 (64)
Other items of overall income that will cause a reclassification of income
Exchange rate differences resulting from foreign business 3,794 (19,251)
Hedging instruments (gross element) (12,004) 25,361
Hedging instruments (tax impact) 3,199 (7,085)
Other portions of global earnings, after taxes (8,389) (451)
Total overall income for the period 88,404 106,500
Hedging instruments consistmainly of foreign exchange hedging instruments and, to a lesser extent, rawmaterial hedging instruments. The negative
amount of €12.0 million is due mainly to the rise in the USD, which resulted in a symmetrical decrease in the fair value of the hedging instruments put
in place to protect against the fall of the USD.