Tab. 2 - Reclassified consolidated statement of financial position of the Salini Impregilo Group
|(Amounts in thousands of euros)||Note (*)||December 31, 2014||December 31, 2013 (§)||Change|
|Property, plant and equipment, intangibles and non-current financial assets||1-2-3||832,355||698,469||133,886|
|Non-current assets (liabilities) held for sale||13||84,123||235,543||(151,420)|
|Provisions for risks||20||(97,527)||(176,194)||78,667|
|Post-employment benefits and employee benefits||19||(23,320)||(21,755)||(1,565)|
|Tax assets (liabilities)||5-10-23||148,698||141,638||7,060|
|Contract work in progress||7||1,252,769||1,157,014||95,755|
|Advances on contract work in progress||21||(1,725,884)||(1,733,988)||8,104|
|Other current assets||11||689,997||441,877||248,120|
|Other current liabilities||24||(335,918)||(294,767)||(41,151)|
|Net invested capital||1,275,640||1,131,797||143,843|
|Equity attributable to the owners of the parent||1,109,903||699,427||410,476|
|Net financial position||89,224||210,375||(121,151)|
|Total financial resources||1,275,640||1,131,797||143,843|
(*) The note numbers refer to the notes to the consolidated financial statements where the items are analyzed in detail.
(**) Receivables are shown net of €65.9 million (€44.5 million at December 31, 2013) classified in net financial position as the portion of net receivables pertaining to consortia and/or consortium companies over which no entity has control and operating under a cost recharging system, which corresponds to the Group’s share of cash and cash equivalents or financial debt with SPVs.
(§) The statement of financial position data at December 31, 2013 were reclassified due to the adoption of the new standards IFRS 10 and IFRS 11.