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1.4
I
Statement of shareholders’ equity
(in thousands of euros)
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
Group’s share of
shareholders’ equity
Minority interests
Total shareholders’ equity
Shareholders’ equity at January 1, 2017
21,610 72,584 (14,610) 659,375 27,742 (13,452) 107,008 860,258 4,964 865,222
Profit (loss) for the period N (a)
107,965 107,965 (1,014)
106,951
Translation differences (b)
(19,324)
(19,324)
73 (19,251)
Payments in shares (c)
2,075
2,075
2,075
Capital increase
0
0
0 2,000 2,000
Restatement of treasury shares (d)
(110)
156
46
46
Restatement as per IAS19 (g)
369
369
369
Appropriation of N-1 earnings
107,008
(107,008)
0
0
Change in scope
(57,244)
(57,244)
0 (57,244)
Dividends distributed
(23,872)
(23,872)
0 (23,872)
Reclassifications
0
0
Restatement of financial instruments (f)
18,188
18,188
86 18,274
Various (e)
1,540
1,540 1,556 3,096
Shareholders’ equity at December 31, 2017
21,610 72,584 (14,720) 688,882 8,419 5,261 107,965 890,001
7,664 897,665
including total income and expenses
reported for the year
(a) + (b) + (c) + (d) + (e) + (f)
(19,324)
18,713 107,965 107,355
(855) 106,500
Shareholders’ equity at January 1, 2018
21,610 72,584 (14,720) 688,882 8,419 5,261 107,965 890,001
7,664 897,665
Profit (loss) for the period N (a)
92,069 92,069 4,725 96,794
Translation differences (b)
3,920
3,920
(126)
3,794
Payments in shares (c)
614
614
614
Capital increase
36 2,745
2,781
470 3,251
Restatement of treasury shares (d)
(455)
(300)
(755)
(755)
Restatement as per IAS19 (g)
(3,079)
(3,079)
(3,079)
Appropriation of N-1 earnings
107,965
(107,965)
0
0
Change in scope
(14,371)
(14,371)
(2,527)
(16,898)
Dividends distributed
(25,499)
(25,499)
(1,879)
(27,378)
Reclassifications
0
0
Restatement of financial instruments (f)
(8,800)
(8,800)
(5)
(8,805)
Various (e)
128
81
(1,698)
(1,570)
Shareholders’ equity at December 31, 2018 21,646 75,329 (15,175) 757,720 12,339 (6,918)
92,069 937,010 6,625 943,634
including total income and expenses
reported for the year
(a) + (b) + (c) + (d) + (e) + (f) + (g)
3,920 (12,179)
92,069 83,810 4,594 88,404
34 LISI 2018 FINANCIAL REPORT CONSOLIDATED FINANCIAL STATEMENTS 3