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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
NET GAINS AND LOSSES ON FINANCIAL INSTRUMENTS
Available-for-sale securities
2016
(in millions of euros)
Interest income
and dividends
Other income
and expenses
Subsequent valuation
Gain (loss) from
disposal
Changes in fair
value and foreign
exchange impact
Impairment
Other items of comprehensive income*
(50)
(112)
Statement of Income
0
0
(5)
(2)
TOTAL
0
0
(50)
(5)
(114)
* excluding tax impact.
At December 31, 2016, the net change in the fair value of available-for-sale securities recognized in “other items of comprehensive income” represented a total unrealized
gain of 335 million euros.
2015
(in millions of euros)
Interest income
and dividends
Other income
and expenses
Subsequent valuation
Gain (loss) from
disposal
Changes in fair
value and foreign
exchange impact
Impairment
Other items of comprehensive income*
173
(86)
Statement of Income
0
0
0
10
TOTAL
0
0
173
0
(76)
* : excluding tax impact.
At December 31, 2015, the net change in the fair value of available-for-sale securities recognized in “other items of comprehensive income” represented a total unrealized
gain of 497 million euros.
Loans and receivables
2016
(in millions of euros)
Interest
Impairment Debt forgiveness
Net income
38
51
2015
(in millions of euros)
Interest
Impairment Debt forgiveness
Net income
86
(19)
-
Financial assets and liabilities at fair value recognized through profit or loss
Income from financial assets and liabilities recognized at fair value through profit and loss was insignificant at December 31, 2016, compared with 1 million euros at
December 31, 2015.
260
2016 AREVA
REFERENCE DOCUMENT