PSA_GROUP_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2017 Notes to the consolidated financial Statements at December 2017

NOTES TO THE CONSOLIDATED FINANCIAL 5.6. STATEMENTS AT DECEMBER 2017

CONTENTS

NOTE 1

Financing and financial NOTE 12

Accounting Policies and Performance Indicators

168

Instruments – Manufacturing and sales Companies

201

Acquisition of the Opel Vauxhall NOTE 2 Business

Financing and financial NOTE 13

169

Instruments – Finance Companies 218

Scope of Consolidation NOTE 3

171

Income Taxes NOTE 14

223

Segment Information NOTE 4

173

Equity and Earnings per Share NOTE 15

226

Operating Income NOTE 5

175

Notes to the consolidated NOTE 16 Statements of cash flows Off-balance Sheet Commitments NOTE 17 and contingent Liabilities

Requirements in working Capital NOTE 6 of manufacturing and sales Companies

230

179

232

Employee Benefits Expense NOTE 7

182

Related party Transactions NOTE 18

232

Goodwill and intangible Assets – NOTE 8 Property, Plant and Equipment Other non-current Assets and NOTE 9 other non-current Liabilities

Subsequent Events NOTE 19

187

233

Fees paid to the Auditors NOTE 20

233

193

Consolidated Companies at NOTE 21 31 December 2017

Current and non-current NOTE 10 Provisions

234

194

Investments in equity-accounted NOTE 11 Companies

195

167

GROUPE PSA - 2017 REGISTRATION DOCUMENT