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E
Financial
E.4
Consolidated financial statements
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Notes to the consolidated financial statements
E.4.7
DETAILED SUMMARYOF NOTES
BASIS OF PREPARATIONAND SIGNIFICANTACCOUNTING E.4.7.2 POLICIES 151 FINANCIAL RISKMANAGEMENT E.4.7.3 160 NOTES TOTHE CONSOLIDATED FINANCIAL STATEMENTS E.4.7.4 161 Changes in the scope of consolidation Note 1 161 Segment information Note 2 165 Personnel expenses Note 3 168 Non personnel operating expenses [G4-EC1] Note 4 168 Other operating income and expenses [G4-EC1] Note 5 169 Net financial result Note 6 172 Income tax expenses Note 7 173 Deferred taxes Note 8 174 Non-controlling Interests Note 9 175 Earnings per share Note 10 176 Goodwill Note 11 177 Intangible assets Note 12 178 Tangible assets Note 13 179 Non-current financial assets Note 14 180 Trade accounts and notes receivable Note 15 180 Other current assets Note 16 181 categories Breakdown of assets and liabilities by financial Note 17 182 Cash and cash equivalents Note 18 183 Equity attributable to the owners of the parent Note 19 183 Pension plans and other long termbenefits Note 20 183 Provisions Note 21 188 Borrowings Note 22 189 instruments Fair value and characteristics of financial Note 23 190 Trade accounts and notes payable Note 24 194 Other current liabilities Note 25 194 Cash flow statement Note 26 195 Off-balance sheet commitments Note 27 196 Related party transactions Note 28 197 Subsequent events Note 29 197 Main operating entities part of scope Note 30 of consolidation as of December 31, 2016 198 Auditors’ fees Note 31 204