IVS S A : Versione PDF

Half-Year Report

2022

Index

COMPANY OFFICERS	6
GROUP STRUCTURE	8
INTERIM MANAGEMENT REPORT	11
Purpose and accounting principles	12
Company overview	12
Business overview	13
Significant events of the first half of 2022	13
Group performance	14
Alternative performance measures	21
Related party transactions	26
Principal Risks and uncertainties	26
Subsequent events and outlook for the remainder of the year	31
MANAGEMENT CERTIFICATION	33
Report on the Review of Interim Condensed Consolidated Financial Statements	37
UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	41
Financial Statements Schedules	43
Unaudited interim consolidated statement of financial position	44
Unaudited interim consolidated income statement	45
Unaudited interim consolidated statement of comprehensive income	46
Unaudited interim consolidated statement of changes in consolidated shareholders' equity during the sixmonth	47
Period ended june 30th, 2021
Unaudited interim consolidated statement of changes in consolidated shareholders' equity during the sixmonth	48
Period ended june 30th, 2021 restated
Unaudited interim consolidated statement of cash flows	49
Explanatory Notes to the Financial Statements	51
1 - CORPORATE INFORMATION	52
2 - BASIS OF PREPARATION AND CHANGES TO THE GROUP'S ACCOUNTING POLICIES	52
3 - SEASONAL FACTORS	55
4 - BUSINESS COMBINATIONS	56
5 - OTHER TRANSACTIONS	58
6 - OPERATING SEGMENTS	59
7 - INTANGIBLE ASSETS	60
8 - GOODWILL	61
9 - PROPERTY, PLANT AND EQUIPMENT	62
10	- CASH AND CASH EQUIVALENTS	62
11	- FINANCIAL LIABILITIES	63
12	- NET FINANCIAL POSITION	64
13	- FINANCIAL INSTRUMENTS	65
14	- SHAREHOLDERS' EQUITY	66
15	- PROVISIONS FOR RISKS AND CHARGES	67
16	- CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	67
17	- FINANCIAL INCOME AND EXPENSES	68
18	- CASH FLOW DISCLOSURES	69
19	- INCOME TAX FOR THE PERIOD	69
20	- EARNINGS PER SHARE	70
21	- RELATED PARTY TRANSACTIONS	70
22	- SUBSEQUENT EVENTS	71
23	- GROUP STRUCTURE	72

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