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

(in millions of euros)

Note

2016

2015

Non-current liabilities

14,896

864 456 318

Employee benefits

23 13 24 14 25

1,904 7,682

Provisions for end-of-lifecycle operations

Other non-current provisions

256

2

Share in negative net equity of joint ventures and associates

63

30

Long-term borrowings Deferred tax liabilities Current liabilities

4,852

1

9

140

57

12,495

4,457

Current provisions

24 25 26

2,538 1,027 4,545 1,432 2,798

751 156

Short-term borrowings

Advances and prepayments received

1,692

Trade accounts payable Other operating liabilities

818

27

1,002

Current tax liabilities

82 74

11 26

Other non-operating liabilities

27

TOTAL LIABILITIES OF OPERATIONS HELD FOR SALE

27,391

5,320

In 2015, the entities held for sale sold trade receivables maturing after year-end closing in the amount of 178 million euros to credit institutions. At the end of 2016, no trade receivable maturing after year-end closing was sold.

NOTE 4. REVENUE BY REGION

Revenue (restated for operations held for sale) amounted to 33 million euros in 2015 and 10 million euros in 2016. It corresponds mainly to sales of services.

The group elected to present its statement of income based on the destination of income and expense items. Additional information is provided in notes 5 and 6 below.

NOTE 5. ADDITIONAL INFORMATION BY TYPE OF EXPENSE

(in millions of euros, except workforce)

2016

2015 *

Payroll expenses Operating leases

(40) (51)

(32) (56) 229

Employees under contract at year end

46

* In application of IFRS 5, the 2015 data were restated in relation to the data reported the previous year.

Payroll expenses include salaries and related social security contributions, excluding retirement benefits. Payroll expenses are not directly comparable to the employees under contract at year-end closing.

The data above do not include employees and payroll expenses allocated to the OL3 contract, which are nevertheless part of the scope of continuing operations.

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2016 AREVA REFERENCE DOCUMENT