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

NET GAINS AND LOSSES ON FINANCIAL INSTRUMENTS

Available-for-sale securities

2016

Subsequent valuation

Changes in fair value and foreign exchange impact

Interest income and dividends

Other income and expenses

Gain (loss) from disposal

(in millions of euros)

Impairment

Other items of comprehensive income*

(50)

(112)

Statement of Income

0 0

0 0

(5) (5)

(2)

TOTAL

(50)

(114)

* excluding tax impact.

At December 31, 2016, the net change in the fair value of available-for-sale securities recognized in “other items of comprehensive income” represented a total unrealized gain of 335 million euros.

2015

Subsequent valuation

Changes in fair value and foreign exchange impact

Interest income and dividends

Other income and expenses

Gain (loss) from disposal

(in millions of euros)

Impairment

Other items of comprehensive income*

173

(86)

Statement of Income

0 0

0 0

0 0

10

TOTAL

173

(76)

* : excluding tax impact.

At December 31, 2015, the net change in the fair value of available-for-sale securities recognized in “other items of comprehensive income” represented a total unrealized gain of 497 million euros.

Loans and receivables

2016

(in millions of euros)

Interest

Impairment Debt forgiveness

Net income

38

51

2015

(in millions of euros)

Interest

Impairment Debt forgiveness

Net income

86

(19)

-

Financial assets and liabilities at fair value recognized through profit or loss Income from financial assets and liabilities recognized at fair value through profit and loss was insignificant at December 31, 2016, compared with 1 million euros at December 31, 2015.

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2016 AREVA REFERENCE DOCUMENT