LISI GROUP - 2018 Financial report

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The expense recognized as operating profit by the Group during the financial year 2018 as defined benefit plans amounted to€3.7million and is broken
down as follows:
(in thousands of euros) 2018 2017
Cost of services 2,139 2,075
Cost of accretion 1,545 1,414
Expected yield from plan assets (658) (670)
Past-service cost 658
Expense (Revenue) recognized 3,683 2,818
2.5.5 IOther non-current liabilities
(in thousands of euros) 12/31/2018 12/31/2017
Deposits and sureties received 94 92
Debt due in more than one year 799 763
Employee profit-sharing in the financial year 841 3,823
Deferred income 6,717 6,927
Total other non-current liabilities 8,452 11,605
Deferred income corresponds mainly to subsidies received from regional governments as part of the project to build the Villefranche de Rouergue
plant.
2.5.6 IFinancial debt and financial risk management
The breakdown by accounting category and instrument class for financial liabilities is given in note 2.6.1.3.
2.5.6.1 - Debt
a) Breakdown by nature
(in thousands of euros) 12/31/2018 12/31/2017
Non-current share
Mid-term loans 321,430 296,224
Debt related to lease agreements 4,307 8,878
Employee profit-sharing (frozen on a current account) 11,617 12,656
Non-current debt subtotal 337,354 317,757
Current share
Banking facilities for operations 20,480 16,441
Mid-term loans 132,396 159,176
Debt related to lease agreements 2,419 1,086
Employee profit-sharing (frozen on a current account) 3,538 3,271
Subtotal current debt 158,831 179,973
Total debt 496,185 497,730