Universal Registration Document 2019

32 LISI 2019 UNIVERSAL REGISTRATION DOCUMENT Consolidated financial statements 2 Statement of overall earnings (in thousands of euros) 12/31/2019 12/31/2018 PROFIT (LOSS) FOR THE PERIOD 73,812 96,794 Other items of overall income applied to shareholders’ equity Actuarial gains and losses out of employee benefits (gross element) (4,853) (3,986) Actuarial gains and losses out of employee benefits (tax impact) 1,446 907 Restatements of treasury shares (gross element) 258 (422) Restatements of treasury shares (tax impact) (75) 122 Other items of overall income that will cause a reclassification of income Exchange rate differences resulting from foreign business 9,413 3,794 Hedging instruments (gross element) 3,954 (12,004) Hedging instruments (tax impact) (675) 3,199 TOTAL OTHER PORTIONS OF GLOBAL EARNINGS FOR THE PERIOD, AFTER TAXES 9,467 (8,389) TOTAL OVERALL INCOME FOR THE PERIOD 83,279 88,404 Hedging instruments consist mainly of foreign exchange hedging instruments and, to a lesser extent, raw material hedging instruments. The negative amount of €4.0 million is due mainly to the fall in the USD, which resulted in a concurrent increase in the fair value of the hedging instruments put in place to protect against such a fall.