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20.2 Notes to the consolidated financial statements for the year ended December 31, 2016
FINANCIAL INFORMATION CONCERNING ASSETS,
FINANCIAL POSITION AND FINANCIAL PERFORMANCE
20
NOTE 21. Equity 228 Capital 228 Currency translation reserves 228 Dilutive instruments 228 Earnings per share 228 Tax impact of other items of comprehensive income 228 NOTE 22. Minority interests 229 NOTE 23. Employee benefits 229 Provisions recognized on the balance sheet 230 Actuarial assumptions 231 Financial assets 232 Net carrying amount of defined benefit obligations 232 Sensitivity of the actuarial value to changes in discount rate 233 Change in the defined benefit obligation 233 Changes in plan assets 235 Change in provision estimated by the group’s actuaries 236 Total expense for the year 237 NOTE 24. Other provisions 237 Continuing operations 237 Provisions for losses at completion 238 Operations held for sale 239 NOTE 25. Borrowings 241 Continuing operations 241 Operations held for sale 243 NOTE 26. Advances and prepayments received 244 Continuing operations 244 Operations held for sale 244 NOTE 27. Other liabilities 245 Continuing operations 245 Operations held for sale 245 NOTE 28. Cash from operating activities 246 Change in working capital requirement 246 NOTE 29. Related party transactions 246 Transactions between the Group and the CEA 246 Transactions between the continuing operations and the CEA 246 Transactions between the Group and ADWEN 247 Transactions between the Group and ETC 247 Relations with government-owned companies 247 Compensation paid to key executives 247 NOTE 30. Greenhouse gas emissions allowances 248 NOTE 31. Management of market risks 248 General objectives 248 Foreign exchange risk 248 Commodity risk 250 Interest rate risk 250 Risk from equity investments 253 Counterparty risk 254 Liquidity risk 255 Credit risk 255 Market value of financial instruments 255 NOTE 32. Additional information on financial instruments 256 Financial assets and liabilities by category 256 Net gains and losses on financial instruments 260 Cash flow hedges 261 Lasting impairment of available-for-sale securities 261 NOTE 33. Commitments given and received 262 Continuing operations 262 Operations held for sale 263 NOTE 34. Disputes and potential liabilities 263 NOTE 35. Events subsequent to year-end 264 NOTE 36. Main consolidated companies and associates 265 NOTE 37. Transition of 2015 financial statements as reported to restated 2015 financial statements 266 Reconciliation of statement of income as reported to restated statement of income 266 Reconciliation from statement of comprehensive income as reported to restated statement of comprehensive income 267 Reconciliation of statement of cash flows as reported to restated statement of cash flows 268182
2016 AREVA
REFERENCE DOCUMENT