Areva - Reference Document 2016

20

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

The AREVA share is traded on compartment A of the NYSE Euronext stock exchange in Paris under ISIN FR0011027143. At December 31, 2016, AREVA’s capital was held as follows:

CAPITAL

At December 31

2016

2015

CEA

54.4% 28.8%

54.4% 28.8%

French State

Kuwait Investment Authority CDC/BPI France Participations

4.8% 3.3% 0.9% 1.2% 2.2% 0.2% 4.0%

4.8% 3.3% 0.9% 1.2% 2.2% 0.2% 4.0%

Total

Employees

EDF

Treasury shares

Public

TOTAL

100.0%

100.0%

DILUTIVE INSTRUMENTS The group does not have a stock option plan and has not issued any instrument convertible into equity. EARNINGS PER SHARE An average of 382,248,430 shares was used to calculate earnings per share for 2016.

The par value of the AREVA SA share was reduced from 3.80 euros to 0.25 euros during the Combined General Meeting of Shareholders February 3, 2017 (see note 35).

CURRENCY TRANSLATION RESERVES The group’s currency translation reserves were 64million euros in 2016, compared with (48) million euros in 2015.

TAX IMPACT OF OTHER ITEMS OF COMPREHENSIVE INCOME

2016

2015

(in millions of euros)

Before tax Income tax

After tax

Before tax Income tax

After tax

Actuarial gains and losses on employee benefits

3

(0)

2

-

-

1

Currency translation adjustments on consolidated companies and other Change in value of available-for-sale financial assets Share in comprehensive income of joint ventures, net of tax Items of comprehensive income related to operations sold, discontinued or held for sale, net of tax TOTAL OTHER ITEMS OF COMPREHENSIVE INCOME (NET OF INCOME TAX) Change in value of cash flow hedges

- - - -

- - - -

- - - -

- -

- - - -

- -

4

4

-

-

(51)

10

(42)

173

(45)

127

(49)

9

(39)

177

(45)

132

228

2016 AREVA REFERENCE DOCUMENT