TENARIS SA | CIK:0001190723 | 3

  • Filed: 4/30/2018
  • Entity registrant name: TENARIS SA (CIK: 0001190723)
  • Generator: Thunderdome
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/0001171843-18-003182-index.htm
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    • ifrs-full:DisclosureOfOperatingSegmentsExplanatory

    Year ended December 31, 2017   Tubes     Other     Continuing operations     Discontinued operations  
    IFRS - Net Sales    
    4,966
    		      
    323
    		      
    5,289
    		      
    12
    		  
    Management view - operating income    
    115
    		      
    48
    		      
    163
    		      
    3
    		  
    Difference in cost of sales    
    164
    		      
    1
    		      
    165
    		      
    (1
    		 )
    Direct cost and others    
    115
    		      
    -
    		      
    115
    		      
    (1
    		 )
    Absorption    
    49
    		      
    1
    		      
    50
    		      
    -
    		  
    Differences in depreciation and amortization    
    (3
    		 )    
    -
    		      
    (3
    		 )    
    -
    		  
    Differences in selling, general and administrative expenses    
    14
    		      
    (6
    		 )    
    8
    		      
    -
    		  
    Differences in other operating income (expenses), net    
    2
    		      
    -
    		      
    2
    		      
    -
    		  
    IFRS - operating income    
    292
    		      
    43
    		      
    335
    		      
    2
    		  
    Financial income (expense), net    
     
    		      
     
    		      
    (23
    		 )    
    -
    		  
    Income before equity in earnings of non-consolidated companies and income tax    
     
    		      
     
    		      
    312
    		      
    2
    		  
    Equity in earnings of non-consolidated companies    
     
    		      
     
    		      
    116
    		      
    -
    		  
    Income before income tax    
     
    		      
     
    		      
    428
    		      
    2
    		  
    Capital expenditures    
    550
    		      
    8
    		      
    558
    		      
    -
    		  
    Depreciation and amortization    
    594
    		      
    15
    		      
    609
    		      
    -
    		  
    Year Ended December 31, 2016   Tubes     Other     Continuing operations     Discontinued operations  
    IFRS - Net Sales    
    4,015
    		      
    278
    		      
    4,294
    		      
    235
    		  
    Management view - operating income    
    19
    		      
    19
    		      
    38
    		      
    62
    		  
    Difference in cost of sales    
    (108
    		 )    
    (8
    		 )    
    (116
    		 )    
    4
    		  
    Direct cost and others    
    (114
    		 )    
    (8
    		 )    
    (122
    		 )    
    4
    		  
    Absorption    
    6
    		      
    -
    		      
    6
    		      
    -
    		  
    Differences in Depreciation and Amortization    
    28
    		      
    -
    		      
    28
    		      
    -
    		  
    Differences in Selling, general and administrative expenses    
    (5
    		 )    
    1
    		      
    (4
    		 )    
    -
    		  
    Differences in Other operating income (expenses), net    
    (5
    		 )    
    -
    		      
    (5
    		 )    
    -
    		  
    IFRS - operating (loss) income    
    (71
    		 )    
    12
    		      
    (59
    		 )    
    66
    		  
    Financial income (expense), net    
     
    		      
     
    		      
    22
    		      
    -
    		  
    (Loss) income before equity in earnings of non-consolidated companies and income tax    
     
    		      
     
    		      
    (37
    		 )    
    66
    		  
    Equity in earnings of non-consolidated companies    
     
    		      
     
    		      
    71
    		      
    -
    		  
    Income before income tax    
     
    		      
     
    		      
    34
    		      
    66
    		  
    Capital expenditures    
    752
    		      
    33
    		      
    785
    		      
    2
    		  
    Depreciation and amortization    
    643
    		      
    14
    		      
    657
    		      
    5
    		  
    Year Ended December 31, 2015   Tubes     Other     Continuing operations     Discontinued operations  
    IFRS - Net Sales    
    6,444
    		      
    459
    		      
    6,903
    		      
    198
    		  
    Management view - operating income    
    686
    		      
    27
    		      
    713
    		      
    39
    		  
    Difference in cost of sales    
    (225
    		 )    
    -
    		      
    (225
    		 )    
    (9
    		 )
    Direct cost and others    
    (184
    		 )    
    -
    		      
    (184
    		 )    
    (9
    		 )
    Absorption    
    (41
    		 )    
    -
    		      
    (41
    		 )    
    -
    		  
    Differences in Depreciation and Amortization    
    (319
    		 )    
    1
    		      
    (318
    		 )    
    -
    		  
    Differences in Selling, general and administrative expenses    
    (4
    		 )    
    -
    		      
    (4
    		 )    
    -
    		  
    Differences in Other operating income (expenses), net    
    -
    		      
    -
    		      
    -
    		      
    -
    		  
    IFRS - operating income    
    138
    		      
    28
    		      
    166
    		      
    30
    		  
    Financial income (expense), net    
     
    		      
     
    		      
    15
    		      
    -
    		  
    Income before equity in earnings of non-consolidated companies and income tax    
     
    		      
     
    		      
    181
    		      
    30
    		  
    Equity in losses of non-consolidated companies    
     
    		      
     
    		      
    (40
    		 )    
    -
    		  
    Income before income tax    
     
    		      
     
    		      
    141
    		      
    30
    		  
    Capital expenditures    
    1,089
    		      
    41
    		      
    1,130
    		      
    1
    		  
    Depreciation and amortization    
    638
    		      
    15
    		      
    653
    		      
    5