RECONCILIATION BALANCE SHEET IFRS 15 vs IAS 18
(unaudited;
in millions of Euros)
| In millions of Euros | IFRS15 Basis | IAS 18 Basis | |||||
| December 31, | Difference | December 31, | |||||
| 2018 | 2018 | ||||||
| ASSETS | |||||||
| Cash and cash equivalents | 2,809.3 | - | 2,809.3 | ||||
| Short-term investments | 0.6 | - | 0.6 | ||||
| Accounts receivable, net | 1,044.1 | 16.3 | 1,060.4 | ||||
| Contract assets | 26.5 | (26.5) | - | ||||
| Other current assets | 321.3 | - | 321.3 | ||||
| Total current assets | 4,201.8 | (10.2) | 4,191.6 | ||||
| Property and equipment, net | 178.2 | - | 178.2 | ||||
| Goodwill and Intangible assets, net | 3,262.4 | - | 3,262.4 | ||||
| Other non-current assets | 331.6 | 8.6 | 340.2 | ||||
| Total Assets | € 7,974.0 | (€ 1.6) | € 7,972.4 | ||||
| LIABILITIES AND SHAREHOLDERS' EQUITY | |||||||
| Accounts payable | 161.7 | - | 161.7 | ||||
| Contract liabilities - Unearned revenues | 907.5 | 106.1 | 1,013.6 | ||||
| Short-term debt | 350.0 | - | 350.0 | ||||
| Other current liabilities | 603.6 | - | 603.6 | ||||
| Total current liabilities | 2,022.8 | 106.1 | 2,128.9 | ||||
| Long-term debt | 650.0 | - | 650.0 | ||||
| Other non-current obligations | 675.4 | (23.30) | 652.1 | ||||
| Total long-term liabilities | 1,325.4 | (23.30) | 1,302.1 | ||||
| Non-controlling interests | 63.9 | - | 63.9 | ||||
| Parent shareholders' equity | 4,561.9 | (84.4) | 4,477.5 | ||||
| Total Liabilities and Shareholders' equity | € 7,974.0 | (€ 1.6) | € 7,972.4 | ||||
DASSAULT SYSTEMES
