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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
NOTE 13
OTHER NON-CURRENT FINANCIAL ASSETS
The increase in the fair value of “Other loans and guarantee deposits” in 2014 and 2015 was due to a marked fall in the rate used for discounting
the loans granted in connection with the Group’s contribution to the
effort à la construction
French government housing scheme.
In millions of euros
Loans to non-
consolidated
companies
Other loans
and guarantee
deposits
Total
CARRYING AMOUNT AT 31 DECEMBER 2014
–
8.5
8.5
Accumulated impairment losses at 31 December 2014
1.3
–
1.3
Carrying amount at 1
rst
January 2014
–
8.5
8.5
Increases
0.1
1.5
1.6
Changes in fair value
–
1.2
1.2
Repayments
(0.2)
(0.5)
(0.7)
Other movements
0.1
–
0.1
CARRYING AMOUNT AT 31 DECEMBER 2014 – RESTATED
–
10.7
10.7
Accumulated impairment losses at 31 December 2014
1.6
–
1.6
Carrying amount at 1
rst
January 2015
–
10.7
10.7
Increases
–
1.4
1.4
Changes in fair value
–
(0.1)
(0.1)
Repayments
(0.1)
(0.2)
(0.3)
Other movements
0.1
–
0.1
CARRYING AMOUNT AT 31 DECEMBER 2015
–
11.8
11.8
Accumulated impairment losses at 31 December 2015
1.6
–
1.6
NOTE 14
TRADE AND OTHER RECEIVABLES
Trade receivables
In millions of euros
31/12/2015
31/12/2014
Trade receivables
237.5
221.9
Accrued revenue and work-in-progress
73.3
66.3
GROSS VALUE
310.8
288.2
Impairment
(12.6)
(7.7)
CARRYING AMOUNT
298.2
280.5
Other receivables
In millions of euros
31/12/2015
31/12/2014
Supplier prepayments
0.5
1.4
Employee-related receivables
1.2
1.3
Tax receivables
53.3
43.3
Other current receivables
5.8
5.0
Prepaid expenses
6.3
5.9
Gross value
67.1
56.9
Impairment
(0.8)
(0.4)
CARRYING AMOUNT
66.3
56.5
ASSYSTEM
FINANCIAL REPORT
2015
103