Areva - Reference Document 2016

20

20.4 Notes to the annual financial statements FINANCIAL INFORMATION CONCERNING ASSETS, FINANCIAL POSITION AND FINANCIAL PERFORMANCE

20.4.4.9. EQUITY

Note Appendix

Allocation of the result

Partial asset contribution

Net income for the year

(in thousands of euros)

2015

Increase Decrease

2016

Subscribed capital

1,456,178

1,456,178

Additional paid-in capital, share premiums

1,148,130

1,148,130

Revaluation adjustment Legal reserve

145,618

145,618

Restricted reserves Regulated reserves

3,304 6,403

3,304 6,403

Other reserves

Retained earnings

-1,413,175 -2,915,938 -2,915,938 2,915,938

-4,329,112

Net income for the year Net investment subsidies

69,709

69,709

654

332

322

Tax-driven provisions

7,895

343 343

8,238

TOTAL SHAREHOLDERS’ EQUITY 20.4.4.9.1 -1,560,931

-

69,709

332

-1,491,211

20.4.4.9.1. The company’s shareholders’ equity became negative at December 31, 2015.

20.4.4.10. PROVISIONS FOR CONTINGENCIES AND CHARGES

Note Appendix

Partial asset contribution Increase Decrease Reclassifications

(in thousands of euros)

2015

2016

Provisions for contingencies Provisions for litigation Provisions for customer guarantees Provisions for taxes Provisions for foreign exchange losses Other provisions for contingencies

20.4.4.10.1 11,019

11,019

20.4.4.10.2 1,504,610

-4,934 304,291 348,618 -4,934 304,291 348,618

1,455,350 1,466,370

TOTAL PROVISIONS FOR CONTINGENCIES Provisions for charges Provisions for retirement and similar benefits Provisions for taxes Provisions for work completion Provisions for accrued expenses Provisions for mining site reclamation End-of-lifecycle provisions Provisions for decontamination of tooling Other provisions for charges

1,515,629

2,281

375

2,498

158

20.4.4.10.3 38,590

3,584 35,395 3,959 37,893

6,779 6,937

TOTAL PROVISIONS FOR CHARGES

40,871

TOTAL PROVISIONS FOR CONTINGENCIES AND CHARGES

1,473,306

1,556,500

-4,934 308,250 386,511

Including charges and reversals

Operating Financial Exceptional

3,935

6,089

1

304,315 125,347

1

255,074

1

286

2016 AREVA REFERENCE DOCUMENT