Registration Document 2016
Consolidated financial statements December 31, 2016
5.6 Notes to the consolidated financial statements
Notes to the consolidated financial statements
These consolidated financial statements present the operations
and financial position of Ingenico Group SA (hereinafter referred
to as “the Company”) and its subsidiaries, as well as the Group’s
share of the profit or loss of jointly controlled entities and
entities over which the Group has significant influence (together
referred to as “the Group”).
Ingenico Group is a global leader in seamless payment services,
and offers payment solutions across all channels (in-store,
mobile, online and cross-channel). Its offering is built around
three brands: Ingenico Smart Terminals, Ingenico Payment
Services, and Ingenico ePayments.
Ingenico Group SA is a company incorporated under French law,
with its head office in Paris, whose securities were admitted for
trading on the Paris Stock Exchange in 1985.
The consolidated financial statements were approved by
the Board of Directors on February 23, 2017. They will be
submitted for approval to the shareholders at their Annual
General Shareholders’ Meeting of May 10, 2017.
Index for the Notes to the Consolidated Financial StatementsNOTE 1 The Group 139 NOTE 2 Accounting principles and methods 140 NOTE 3 Significant events 141 NOTE 4 Segment reporting 142 NOTE 5 Operational information 144 NOTE 6 Employee benefits and executive compensation (related parties) 152 NOTE 7 Property, plant and equipment and intangible assets 157 NOTE 8 Other provisions 164 NOTE 9 Financing and financial instruments 166 NOTE 10 Income tax 181 NOTE 11 Equity-accounted investees and non‑controlling interests 184 NOTE 12 Equity and earnings per share 186 NOTE 13 Off balance-sheet items 188 NOTE 14 Main consolidated subsidiaries of the group 190 NOTE 15 Subsequent events 192 NOTE 16 Audit fees 192