- cash and cash equivalents;
- other current financial assets (essentially available-for-sale marketable securities at their market value);
- financial debt, except for lease liabilities recorded following the application of IFRS 16 “Leases”.
Only consolidated financial statements are audited by statutory auditors. Adjusted financial data are subject to the verification procedures applicable to all information provided in the annual report.
The impact of the adjustments of income statement aggregates for the 1st half 2021 is set out below:
| (in EUR thousands)
| Consolidated income statement
H1 2021 | Foreign exchange derivatives | PPA
| Adjustments applied by Thales
| Adjusted income statement
H1 2021 | ||
| Foreign exchange gain/loss | Change in fair value | ||||||
| Net sales | 3,106,206 | - 368 | 883 | 3,106, 721 | |||
| Operating income | 177,224 | - 368 | - 3,865 | 1,688 | 174, 67 9 | ||
| Net financial income/expense | - 31,154 | 368 | 19,442 | - 11,3 44 | |||
| Share in net income of equity associates | 108,527 | 1,501 | 39,152 | 149,180 | |||
| Income tax | - 42,798 | - 4,255 | - 342 | - 47,395 | |||
| Net income | 211,799 | 0 | 11,322 | 2,847 | 39,152 | 265,120 | |
| Group share of net income | 211,799 | 0 | 11,322 | 2,847 | 39,152 | 265,120 | |
| Group share of net income per equity (in euros) | 25.5 | 31.9 | |||||
The impact of the adjustments of income statement aggregates for the 1 <
