LISI 2012 FINANCIAL REPORT
68
3
Consolidated financial statements
RESTATEMENT OF SHAREHOLDERS' EQUITY AS AT DECEMBER 31, 2011
(in €'000)
Capital
stock
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 December 31, 2011 21,573 70,803 (15,461)
401,231
1,658
3,025
58,225 541,054
1,458 542,512
Adjustment of the actuarial liability
(92)
(7,071)
1,490
(5,673)
(5,673)
Related deferred taxes
33
2,356
(538)
1,851
1,851
Shareholders' equity at December 31,
2011, restated
of which total revenues and expenses
posted for the period
21,573 70,803 (15,461)
401,231
1,599
(1,690)
59,177 537,232
1,458 538,690
RESTATEMENT OF THE 2011 INCOME STATEMENT
(in €'000)
31/12/11
revised IAS19 12/31/2011 restated
Pre-tax sales
925,095
925,095
Changes in stock, finished products and production in progress
25,668
25,668
Total production
950,763
950,763
Other revenues *
14,457
14,457
Total operating revenues
965,221
965,221
Consumed goods
(275,698)
(275,698)
Other purchases and external charges
(187,797)
(187,797)
Value added
501,726
501,726
Taxes and duties **
(7,687)
(7,687)
Personnel expenses (including temporary employees)
(371,952)
(371,952)
EBITDA)
122,087
122,087
Depreciation
(47,718)
(47,718)
Net provisions
2,274
1,490
3,764
EBIT
76,643
1,490
78,133
Non-recurring operating expenses
(2,931)
(2,931)
Non-recurring operating revenues
10,645
10,645
Operating profit
84,356
1,490
85,846
Financing expenses and revenue on cash
(4,401)
(4,401)
Revenue on cash
658
658
Financing expenses
5,059
5,059
Other interest revenue and expenses
1,588
1,588
Other financial items
9,942
9,942
Other interest expenses
(8,354)
(8,354)
Taxes (of which CVAE (Tax on Companies’ Added Value)**
(24,270)
(538)
(24,808)
Profit (loss) from assets held for sale
805
805
Profit (loss) for the period
58,078
952
59,030
attributable as company shareholders’ equity
58,225
952
59,177
Interest not granting control over the company
(147)
(147)
Earnings per share (in €) :
5,61
5,70
Diluted earnings per share (in €) :
5,61
5,70
