Consolidated statement of financial position

(Amounts in thousands of euros)

ASSETSSeptember 30, 2014December 31, 2013 (§)
Non-current assets    
Property, plant and equipment 523,847 450,760
Intangible assets - Rights to infrastructure under concession 54,125 53,332
Other intangible assets 87,770 111,695
Investments in associates 137,131 131,071
Non-current financial assets (*) 59,689 48,928
Non-current intragroup loans and receivables 4,497 2,791
Other non-current assets 19,284 20,985
Deferred tax assets 121,215 121,132
Total non-current assets 1,007,558 940,694
Current assets    
Inventories 235,024 215,321
Contract work in progress 1,389,869 1,105,176
Trade receivables 1,332,697 1,188,904
Current receivables from unconsolidated Group companies 588,335 697,558
Derivatives and other current financial assets (*) 17,925 223,129
Current tax assets 91,031 78,868
Other tax receivables 89,269 114,804
Other current assets 370,188 287,889
Financial assets held by SPVs and unconsolidated project companies (*) 604,927 223,789
Cash and cash equivalents (*) 442,579 908,631
Total current assets 5,161,844 5,044,069
Non-current assets held for sale 562,632 653,604
Total assets 6,732,034 6,638,367

(*) Items included in net financial position (indebtedness).

(§) Figures restated following the adoption of the new IFRSs.

(Amounts in thousands of euros)

SHAREHOLDERS’ EQUITY AND LIABILITIESSeptember 30, 2014December 31, 2013 (§)
Shareholders’ equity    
Share capital 544,740 62,400
Share premium reserve 120,798 141,484
Other reserves 96,239 16,063
Other components of comprehensive income 7,305 3,411
Retained earnings 247,968 309,488
Net profit (loss) 105,743 166,781
Equity attributable to the owners of the parent 1,122,793 699,627
Non-controlling interests 32,657 192,522
Total shareholders’ equity 1,155,450 892,149
Non-current liabilities    
Bank and other loans (*) 459,911 634,693
Non-current indebtedness held by SPVs and unconsolidated project companies(*) 1,400 14,484
Bond issues(*) 550,336 552,542
Payables under finance leases (*) 106,695 97,671
Non-current derivatives(*) 4,801 4,350
Post-employment benefits and employee benefits 19,772 20,508
Non-current payables to unconsolidated Group companies 5,733 6,230
Deferred tax liabilities 74,128 73,959
Provisions for risks 104,950 102,207
Other non-current liabilities 1,173 1,044
Total non-current liabilities 1,328,899 1,507,688
Current liabilities    
Bank account overdrafts and current portion of financing facilities(*) 176,176 313,819
Current indebtedness held by SPVs and unconsolidated project companies (*) 176,663 62,046
Current portion of bond issues(*) 12,403 11,154
Current portion of payables under finance leases (*) 46,624 45,422
Derivatives and other current financial liabilities (*) 861 4
Advances on contract work in progress 1,710,070 1,630,770
Trade payables to suppliers 834,890 750,081
Current payables to unconsolidated Group companies 555,860 632,644
Current tax liabilities 51,611 76,786
Other tax payables 84,437 82,906
Other current liabilities 226,571 214,837
Total current liabilities 3,876,166 3,820,469
Liabilities directly associated with non-current assets held for sale 371,519 418,061
Total shareholders’ equity and liabilities 6,732,034 6,638,367

(*) Items included in net financial position (indebtedness).

(§) Figures restated following the application of the new IFRSs.