Universal Registration Document 2019

35 LISI 2019 UNIVERSAL REGISTRATION DOCUMENT Consolidated financial statements 2 2.4  /  Statement of shareholders’ equity (in thousands of euros) Capital stock Capital-linked premiums (Note 3.4.3.2) 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, 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) 128 128 (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) 3,920 (12,179) 92,069 83,810 4,594 88,404 SHAREHOLDERS’ EQUITY AT JANUARY 1, 2019 21,646 75,329 (15,175) 757,720 12,339 (6,918) 92,069 937,010 6,625 943,634 Profit (loss) for the period N (a) 69,773 69,773 4,039 73,812 Translation differences (b) 9,480 9,480 (67) 9,413 Payments in shares (c) 104 104 104 Capital increase 0 0 947 947 Restatement of treasury shares (d) 740 183 923 923 Restatement as per IAS19 (g) (3,407) (3,407) (3,407) Appropriation of N-1 earnings 92,069 (92,069) 0 0 Change in scope 14,352 14,352 (48) 14,304 Dividends distributed (23,420) (23,420) (1,769) (25,189) Reclassifications 0 0 Restatement of financial instruments (f) 3,265 3,265 14 3,279 Various (e) 3,562 3,562 3,562 SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2019 21,646 75,329 (14,435) 844,386 21,819 (6,877) 69,773 1,011,642 9,740 1,021,382 including total income and expenses reported for the year (a) + (b) + (c) + (d) + (e) + (f) + (g) 9,480 41 69,773 79,294 3,986 83,279