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

Financial liabilities at amortized cost

2016

Interest expense and commissions

Other income and expenses

(in millions of euros)

Net income

(120)

0

2015

Interest expense and commissions

Other income and expenses

(in millions of euros)

Net income

(64)

-

Derivatives used for hedging At December 31, 2016, the ineffective share of derivatives used for hedging recognized in profit or loss is as follows:

p Cash flow hedges: (17) million euros p Fair value hedges: (2) million euros

CASH FLOW HEDGES

Recognition through profit and loss

Value before tax at December 31, 2015

New transactions

Change in value

Value before tax at December 31, 2016

(in millions of euros)

Cash flow hedging instruments

(199)

(4)

97

(49)

(155)

LASTING IMPAIRMENT OF AVAILABLE-FOR-SALE SECURITIES

Reversal of depreciation on disposals

Currency translation adjustments Other changes

Amount at December 31, 2015 Charges

Value before tax at December 31, 2016

(in millions of euros)

Earmarked funds

(112)

7

105

- - -

Other available-for-sale securities

(29)

29

TOTAL

(141)

7

134

261

2016 AREVA REFERENCE DOCUMENT