LISI GROUP - Integrated report 2021

(in €’000) Capital stock Capital-linked premiums 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, 2020 21,646 75,329 (14,435) 844,386 21,819 (6,877) 69,773 1,011,642 9,740 1,021,382 Profit (loss) for the period N (a) (37,321) (37,321) (223) (37,544) Translation differences (b) (26,576) (26,576) (3,540) (30,116) Payments in shares (c) (1,027) (1,027) (1,027) Capital increase 0 0 0 0 Restatement of treasury shares (d) (5,353) (169) 0 (5,522) (5,522) Actuarial gains and losses out of employee benefits (g) 4,817 4,817 4,817 Appropriation of N-1 earnings 69,773 (69,773) 0 0 Changes in scope 37,460 37,460 (3,066) 34,394 Dividends distributed 0 0 (452) (452) Restatement of financial instruments (f) 4,724 4,724 (20) 4,704 Various (e) (219) (219) (219) SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2020 21,646 75,329 (19,788) 950,372 (4,757) 2,495 (37,321) 987,978 2,439 990,417 including total income and expenses reported for the year (a) + (b) + (c) + (d) + (e) + (f) + (g) (26,576) 9,541 (37,321) (54,356) (3,783) (58,139) SHAREHOLDERS’ EQUITY AT JANUARY 1, 2021 21,646 75,329 (19,788) 950,372 (4,757) 2,495 (37,321) 987,978 2,439 990,417 Profit (loss) for the period N (a) 44,048 44,048 314 44,362 Translation differences (b) 33,386 33,386 168 33,554 Payments in shares (c) 1,265 1,265 1,265 Capital increase Restatement of treasury shares (d) 308 88 396 396 Actuarial gains and losses out of employee benefits (g) 2,105 (2,872) (767) (767) Appropriation of N-1 earnings (37,321) 37,321 Changes in scope (203) (203) 203 Dividends distributed (7,437) (7,437) (7,437) Restatement of financial instruments (f) (8,217) (8,217) (14) (8,232) Various (e) (67) (67) (67) SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2021 21,646 75,329 (19,480) 908,804 28,629 (8,595) 44,048 1,050,383 3,110 1,053,493 including total income and expenses reported for the year (a) + (b) + (c) + (d) + (e) + (f) + (g) 33,386 (11,090) 44,048 66,344 468 66,811 LISI – 2021 INTEGRATED REPORT — 87 Statement of changes in equity