Areva - Reference Document 2016

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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

NOTE 21. Equity

228 228 228 228 228 228 229 230 231 232 232 233 233 235 236 237 237 237 238 239 241 241 243 244 244 244 245 245 245 246 246 246 246 246 247 247 247 247 229

NOTE 30. Greenhouse gas emissions allowances

248

Capital

NOTE 31. Management of market risks

248 248 248 250 250 253 254 255 255 255 256 256 260 261 261 262 262 263

Currency translation reserves

General objectives Foreign exchange risk

Dilutive instruments Earnings per share

Commodity risk Interest rate risk

Tax impact of other items of comprehensive income

NOTE 22. Minority interests

Risk from equity investments

Counterparty risk

NOTE 23. Employee benefits

Liquidity risk

Provisions recognized on the balance sheet

Credit risk

Actuarial assumptions

Market value of financial instruments

Financial assets

NOTE 32. Additional information on financial instruments

Net carrying amount of defined benefit obligations Sensitivity of the actuarial value to changes in discount rate

Financial assets and liabilities by category Net gains and losses on financial instruments

Change in the defined benefit obligation

Cash flow hedges

Changes in plan assets

Lasting impairment of available-for-sale securities

Change in provision estimated by the group’s actuaries

Total expense for the year

NOTE 33. Commitments given and received

NOTE 24. Other provisions

Continuing operations Operations held for sale

Continuing operations

Provisions for losses at completion

NOTE 34. Disputes and potential liabilities

263

Operations held for sale

NOTE 35. Events subsequent to year-end

264

NOTE 25. Borrowings Continuing operations Operations held for sale

NOTE 36. Main consolidated companies and associates

265

NOTE 37. Transition of 2015 financial statements as reported to restated 2015 financial statements Reconciliation of statement of income as reported to restated statement of income Reconciliation from statement of comprehensive income as reported to restated statement of comprehensive income Reconciliation of statement of cash flows as reported to restated statement of cash flows

266

NOTE 26. Advances and prepayments received

Continuing operations Operations held for sale

266

267

NOTE 27. Other liabilities

Continuing operations Operations held for sale

268

NOTE 28. Cash from operating activities

Change in working capital requirement

NOTE 29. Related party transactions Transactions between the Group and the CEA

Transactions between the continuing operations and the CEA

Transactions between the Group and ADWEN Transactions between the Group and ETC Relations with government-owned companies

Compensation paid to key executives

182

2016 AREVA REFERENCE DOCUMENT