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

RECONCILIATION FROM STATEMENT OF COMPREHENSIVE INCOME AS REPORTED TO RESTATED STATEMENT OF COMPREHENSIVE INCOME

IFRS 5 adjustments

(in millions of euros)

2015 reported

2015 restated

Net income

(2,036)

- -

(2,036)

Items not recyclable to the income statement

292 217

292

Actuarial gains and losses on the employee benefits of consolidated companies

(217)

- - -

Income tax related to non-recyclable items

9

(9)

Share in non-recyclable items from joint ventures and associates, net of tax Non-recyclable items related to operations sold, discontinued or held for sale, net of tax

12 55

(12) 236

292

Items recyclable to the income statement

(160) (136)

-

(160)

Currency translation adjustments on consolidated companies and other

136 (84)

- -

Change in value of available-for-sale financial assets

84

Change in value of cash flow hedges Income tax related to recyclable items

(87) (28)

91 28

4

- -

Share in recyclable items from joint ventures and associates, net of tax Recyclable items related to operations sold, discontinued or held for sale, net of tax Total other items of comprehensive income (net of income tax)

-

-

7

(171)

(164)

132

-

132

COMPREHENSIVE INCOME

(1,905) (1,825)

(1,905) (1,825)

1 Attributable to equity owners of the parent

Minority interests

(80)

(80)

1

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2016 AREVA REFERENCE DOCUMENT