208 / 386
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
Operations held for sale
(in millions of euros)
December 31, 2016
New NP
NewCo
Other
Total
Tax impact of temporary differences related to:
Property, plant and equipment, intangible assets and non-current
financial assets
4
(111)
6
(101)
Working capital assets
7
23
0
31
Employee benefits
50
107
12
169
Provisions for restructuring
1
2
0
3
Tax-driven provisions
(6)
(129)
0
(135)
Provisions for end-of-lifecycle operations
26
32
0
57
Impact of loss carry-forwards and deferred taxes
59
91
6
155
Other temporary differences
88
41
34
163
NET DEFERRED TAX ASSETS AND LIABILITIES
228
55
58
340
DEFERRED TAX ASSET AND LIABILITY REVERSAL SCHEDULE
Continuing operations
(in millions of euros)
December 31, 2016
December 31, 2015
Reversal in more than 12 months
1
80
Reversal in 12 months or less
33
Operations held for sale
(in millions of euros)
December 31, 2016
New NP
NewCo
Other
Total
Reversal in more than 12 months
162
(99)
45
108
Reversal in 12 months or less
66
154
12
232
CHANGE IN CONSOLIDATED DEFERRED TAX ASSETS AND LIABILITIES
(in millions of euros)
2016
2015
AT JANUARY 1
113
370
Tax on continuing operations, recognized in profit or loss
(10)
24
Tax recognized in operations held for sale
(101)
(274)
Tax recognized directly in “other items of comprehensive income”
0
(45)
Change in scope of consolidation
0
16
Currency translation adjustments
0
21
AT DECEMBER 31
1
113
208
2016 AREVA
REFERENCE DOCUMENT