Groupe Renault - 2020 Universal Registration Document

04

CONSOLIDATED FINANCIAL STATEMENTS FINANCIAL STATEMENTS

Notes to the consolidated financial statements 4.2.6

4.2.6.1

INFORMATION ON OPERATING SEGMENTS

4.2.6.5

FINANCIAL ASSETS AND LIABILITIES, FAIR VALUE AND MANAGEMENT OF FINANCIAL RISKS

AND REGIONS

345

393

4.2.6.2

ACCOUNTING POLICIES AND SCOPE OF

Note 22

Financial assets – cash and cash equivalents

393

CONSOLIDATION

354

Note 23

Financial liabilities and sales financing debts

394

Note 1

Approval of the financial statements

354

Note 24

Financial instruments by category, fair value and

impact on net income

398

Note 2

Accounting policies

354

Note 25

Derivatives and management of financial risks

400

Note 3

Changes in the scope of consolidation

366

4.2.6.6

CASH FLOWS AND OTHER INFORMATION

407

4.2.6.3

CONSOLIDATED INCOME STATEMENT

366

Note 26

Cash flows

407

Note 4

Revenues

366

Note 27

Related parties

408

Note 5

Other income and expenses included in the operating margin, by nature excluding other operating income and expenses

Note 28

Off-balance sheet commitments and contingent

367

assets and liabilities

409

Note 6

Other operating income and expenses

367

Note 29

Fees paid to statutory auditors and their network

410

Note 7

Financial income (expenses)

368

Note 30

Subsequent events

410

Note 8

Current and deferred taxes

369

Note 31

Consolidated companies

411

Note 9

Basic and diluted earnings per share

371

4.2.6.4

OPERATING ASSETS AND LIABILITIES,

SHAREHOLDERS’ EQUITY

372

Note 10

Intangible assets and property, plant and equipment

372

Note 11

Impairment tests on fixed assets

374

Note 12

Investment in Nissan

375

Note 13

Investments in other associates and joint ventures

379

Note 14

Inventories

380

Note 15

Sales Financing receivables

381

Note 16

Receivables

383

Note 17

Other current and non-current assets

383

Note 18

Shareholders’ equity

384

Note 19

Provisions for pensions and other long-term

employee benefit obligations

388

Note 20

Change in provisions

391

Note 21

Other current and non-current liabilities

392

344 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2020

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