209 / 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
DEFERRED TAX INCOME AND EXPENSES BY CATEGORY OF TEMPORARY DIFFERENCE
(in millions of euros)
2016
2015
Tax impact of temporary differences related to:
Property, plant and equipment, intangible assets and non-current financial assets
(9)
18
Working capital assets
(1)
(14)
Employee benefits
(1)
0
Provisions for restructuring
(11)
0
Tax-driven provisions
Provisions for end-of-lifecycle operations
0
0
Net loss carry-forwards and deferred taxes
(112)
267
Impairment of deferred taxes
112
(245)
Other temporary differences
13
(9)
NET DEFERRED TAX INCOME (EXPENSES)
(10)
16
DEFERRED TAX RECOGNIZED IN “OTHER ITEMS OF COMPREHENSIVE INCOME”
(in millions of euros)
2016
2015
IAS 32-39 impacts (change in value of assets available for sale, cash flow hedges and net investment)
0
(26)
Other
0
(19)
DEFERRED TAX RECOGNIZED DIRECTLY IN “OTHER ITEMS OF COMPREHENSIVE INCOME”
(45)
UNRECOGNIZED DEFERRED TAX ASSETS
Continuing operations
(in millions of euros)
2016
2015
Tax credits
Tax losses
1,800
1,170
Other temporary differences
339
1,268
TOTAL UNRECOGNIZED DEFERRED TAX ASSETS
2,139
2,439
The majority of unrecognized deferred tax assets corresponds to tax losses which had no limit in time.
Operations held for sale
(in millions of euros)
2016
New NP
NewCo
Other
Total
Tax credits
1
1
Tax losses
38
406
69
514
Other temporary differences
102
1,190
3
1,294
TOTAL UNRECOGNIZED DEFERRED TAX ASSETS
140
1,596
73
1,809
2016 AREVA
REFERENCE DOCUMENT
209