PSA_GROUP_REGISTRATION_DOCUMENT_2017

PEUGEOT S.A. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017 Notes to Peugeot S.A. financial Statements

ACCRUED INCOME AND EXPENSES NOTE 17

Accrued income and expenses included in other balance sheet items are as follows:

31/12/2017

31/12/2016

(in million euros)

Accrued income Advances to subsidiaries and affiliates

-

68.8 40.3

Trade receivables

54.3 0.2 12.6

Other receivables and prepayments to suppliers

0.6 14.2

Marketable securities

Cash equivalents

-

-

TOTAL

67.1

123.9

31/12/2017

31/12/2016

(in million euros)

Accrued expenses Long- and short-term debt

81.0 16.7 72.5 36.6

77.3 37.6 27.5

Trade payables

Accrued taxes and payroll costs

Other liabilities Cash equivalents

- -

-

TOTAL

206.8

142.3

BREAKDOWN OF OPERATING INCOME AND EXPENSE FOR THE NOTE 18 PERIOD ENDING 31 DECEMBER 2017

31/12/2017

31/12/2016

(in million euros)

Revenue (Note 19)

128.8

226.5

Other income

2.5

-

Expense transfers

(20.5)

13.7 3.8

Reversals of provisions for contingencies and charges

36.3 147.1

Operating income

244.0 (113.1)

(22.4) (7.4) (56.1) (39.2)

Other purchases and external charges (1)

Taxes other than on income

(7.0)

Wages and salaries

(47.2) (36.2)

Payroll taxes

Other expenses

(6.8)

(1.4)

Additions to provisions for contingencies and charges

(38.8)

(53.6)

Operating expenses

(170.7) (23.6)

(258.5)

NET OPERATING INCOME

(14.5)

This heading primarily includes the following items: (1) - the lease on the building at 75 avenue de la Grande-Armée in Paris, after selling it in 2011. The yearly rent is €15.7 million; - the commissions and brokerage fees on borrowings were €7.2 million, including €7.1 million for transactions on borrowings.

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GROUPE PSA - 2017 REGISTRATION DOCUMENT