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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
RECONCILIATION OF STATEMENT OF CASH FLOWS AS REPORTED TO RESTATED STATEMENT OF CASH FLOWS
(in millions of euros)
2015 reported
IFRS 5
adjustments
2015 restated
Net income for the period
(2,036)
-
(2,036)
Less: income from operations sold
190
580
770
Net income from continuing operations
(1,846)
580
(1,267)
(Profit) / loss of joint ventures and associates
21
6
26
Net amortization, depreciation and impairment of PP&E and intangible assets and
marketable securities maturing in more than 3 months
812
(772)
40
Goodwill impairment
26
0
26
Net increase in (reversal of) provisions
919
(272)
648
Net effect of unwinding of assets and provisions
253
(253)
0
Income tax expense (current and deferred)
124
(217)
(93)
Net interest included in borrowing costs
178
(204)
(26)
Loss (gain) on disposals of fixed assets and marketable securities maturing in more
than 3 months; change in fair value
(148)
139
(8)
Other non-cash items
14
(4)
9
Dividends from joint ventures and associates
1
(1)
0
Cash flow from operations before interest and taxes
356
(999)
(643)
Net interest received (paid)
(176)
216
40
Income tax paid
(140)
189
49
Cash flow from operations after interest and tax
40
(593)
(554)
Change in working capital requirement
322
(211)
111
NET CASH FLOW FROM OPERATING ACTIVITIES
362
(804)
(442)
Investment in PP&E and intangible assets
(646)
634
(13)
Loans granted and acquisitions of non-current financial assets
(2,408)
2,331
(77)
Acquisitions of shares of consolidated companies, net of acquired cash
-
-
-
Disposals of PP&E and intangible assets
8
(8)
1
Loan repayments and disposals of non-current financial assets
2,338
(2,312)
26
Disposals of shares of consolidated companies, net of disposed cash
-
-
-
NET CASH FLOW FROM INVESTING ACTIVITIES
(708)
645
(64)
Share issues in the parent company and share issues subscribed by minority shareholders
in consolidated subsidiaries
-
-
-
Treasury shares sold/(acquired)
-
-
-
Transactions with minority interests
-
-
-
Dividends paid to minority shareholders of consolidated companies
(132)
132
0
Increase in borrowings
(693)
(65)
(758)
NET CASH FLOW FROM FINANCING ACTIVITIES
(825)
67
(758)
Increase (decrease) in securities recognized at fair value through profit and loss
35
0
35
Impact of foreign exchange movements
(6)
5
(1)
NET CASH GENERATED BY OPERATIONS SOLD, DISCONTINUED
OR HELD FOR SALE
331
88
419
INCREASE (DECREASE) IN NET CASH
(811)
-
(811)
NET CASH AT THE BEGINNING OF THE YEAR
1,556
-
1,556
NET CASH AT THE END OF THE YEAR
745
-
745
268
2016 AREVA
REFERENCE DOCUMENT