RECONCILIATION BALANCE SHEET IFRS 15 vs IAS 18
(unaudited;
in millions of Euros)
| In millions of Euros |
IFRS15 Basis
|
Difference |
IAS 18 Basis
|
||||
| ASSETS | |||||||
| Cash and cash equivalents | 2,745.8 | - | 2,745.8 | ||||
| Short-term investments | 0.5 | - | 0.5 | ||||
| Accounts receivable, net | 616.3 | 18.6 | 634.9 | ||||
| Contract assets | 38.3 | (38.3) | |||||
| Other current assets | 266.0 | 20.5 | 286.5 | ||||
| Total current assets | 3,666.9 | 0.8 | 3,667.7 | ||||
| Property and equipment, net | 169.6 | - | 169.6 | ||||
| Goodwill and Intangible assets, net | 3,314.6 | - | 3,314.6 | ||||
| Other non-current assets | 308.6 | 8.3 | 316.9 | ||||
| Total Assets | € 7,459.8 | € 9.0 | € 7,468.8 | ||||
| LIABILITIES AND SHAREHOLDERS' EQUITY | |||||||
| Accounts payable | 139.3 | 0 | 139.3 | ||||
| Contract liabilities - Unearned revenues | 785.3 | 109.6 | 894.9 | ||||
| Short-term debt | 350.0 | 0.0 | 350.0 | ||||
| Other current liabilities | 443.4 | 0.0 | 443.4 | ||||
| Total current liabilities | 1,718.0 | 109.6 | 1,827.6 | ||||
| Long-term debt | 650.0 | - | 650.0 | ||||
| Other non-current obligations | 621.4 | (5.80) | 615.6 | ||||
| Total long-term liabilities | 1,271.4 | (5.80) | 1,265.6 | ||||
| Non-controlling interests | 58.4 | - | 58.4 | ||||
| Parent shareholders' equity | 4,412.0 | (94.8) | 4,317.2 | ||||
| Total Liabilities and Shareholders' equity | € 7,459.8 | € 9.0 | € 7,468.8 | ||||
DASSAULT SYSTEMES
