Areva - Reference Document 2016
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20.2 Notes to the consolidated financial statements for the year ended December 31, 2016 FINANCIAL INFORMATION CONCERNING ASSETS, FINANCIAL POSITION AND FINANCIAL PERFORMANCE
NOTE 21. Equity
228 228 228 228 228 228 229 230 231 232 232 233 233 235 236 237 237 237 238 239 241 241 243 244 244 244 245 245 245 246 246 246 246 246 247 247 247 247 229
NOTE 30. Greenhouse gas emissions allowances
248
Capital
NOTE 31. Management of market risks
248 248 248 250 250 253 254 255 255 255 256 256 260 261 261 262 262 263
Currency translation reserves
General objectives Foreign exchange risk
Dilutive instruments Earnings per share
Commodity risk Interest rate risk
Tax impact of other items of comprehensive income
NOTE 22. Minority interests
Risk from equity investments
Counterparty risk
NOTE 23. Employee benefits
Liquidity risk
Provisions recognized on the balance sheet
Credit risk
Actuarial assumptions
Market value of financial instruments
Financial assets
NOTE 32. Additional information on financial instruments
Net carrying amount of defined benefit obligations Sensitivity of the actuarial value to changes in discount rate
Financial assets and liabilities by category Net gains and losses on financial instruments
Change in the defined benefit obligation
Cash flow hedges
Changes in plan assets
Lasting impairment of available-for-sale securities
Change in provision estimated by the group’s actuaries
Total expense for the year
NOTE 33. Commitments given and received
NOTE 24. Other provisions
Continuing operations Operations held for sale
Continuing operations
Provisions for losses at completion
NOTE 34. Disputes and potential liabilities
263
Operations held for sale
NOTE 35. Events subsequent to year-end
264
NOTE 25. Borrowings Continuing operations Operations held for sale
NOTE 36. Main consolidated companies and associates
265
NOTE 37. Transition of 2015 financial statements as reported to restated 2015 financial statements Reconciliation of statement of income as reported to restated statement of income Reconciliation from statement of comprehensive income as reported to restated statement of comprehensive income Reconciliation of statement of cash flows as reported to restated statement of cash flows
266
NOTE 26. Advances and prepayments received
Continuing operations Operations held for sale
266
267
NOTE 27. Other liabilities
Continuing operations Operations held for sale
268
NOTE 28. Cash from operating activities
Change in working capital requirement
NOTE 29. Related party transactions Transactions between the Group and the CEA
Transactions between the continuing operations and the CEA
Transactions between the Group and ADWEN Transactions between the Group and ETC Relations with government-owned companies
Compensation paid to key executives
182
2016 AREVA REFERENCE DOCUMENT
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