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

Operations held for sale

For NewCo

p

Medical expenses and accident/disability insurance

Supplemental retirement benefits

Retirement benefits

Job-related awards

Early retirement benefits

December 31, 2016 (in millions of euros)

Total

Defined benefit obligation at December 31, 2015 Current service cost Past service costs (including plan changes and reductions) Plan transfer Disposals / Liquidation / Plan reductions Cost escalation Mergers, acquisitions, transfers Change in consolidation scope Employee contributions Benefits paid during the year Actuarial gains and losses Currency translation adjustments Defined benefit obligation of operations held for sale DEFINED BENEFIT OBLIGATION AT DECEMBER 31, 2016

349

340

8

858

50

1,605

1,605

349

340

8

858

50

For New NP

p

Medical expenses and accident/disability insurance

Supplemental retirement benefits

Retirement benefits

Job-related awards

Early retirement benefits

December 31, 2016 (in millions of euros)

Total

Defined benefit obligation at December 31, 2015

14

110

18

23

921

1,086

Current service cost

0

6

1

2

19

27

Past service costs (including plan changes and reductions)

0 0 0 0 0 0 0

0 0 0 2

6 0 0 0

(2)

0 0 0

4 0 0

Plan transfer

0 0 0

Disposals / Liquidation / Plan reductions

Cost escalation

25

28

Mergers, acquisitions, transfers Change in consolidation scope

(10)

(1)

(16)

(14)

(41)

0 0

0 0

0 0

0 3

0 3

Employee contributions

Benefits paid during the year Actuarial gains and losses Currency translation adjustments

(1)

(16)

(2)

(1) (1)

(52)

(72)

0 0

7 0

0 0

8

14 (4)

0

(4)

Defined benefit obligation of operations held for sale DEFINED BENEFIT OBLIGATION AT DECEMBER 31, 2016

1,046

14

99

23

6

905

234

2016 AREVA REFERENCE DOCUMENT

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