The Group’s financial position

Table 2 - Reclassified consolidated statement of financial position

(€’000)Note (*) 30 June 2016  31 December 2015 (§)Variation 
Non-current assets 5-6-8 1,072,985 919,440 153,545
Goodwill 7 245,164 - 245,164
Non-current assets (liabilities) held for sale 18 (1.253) 41,594 (42,847)
Provisions for risks 25 (106.230) (106.361) 131
Post-employment benefits and employee benefits 24 (88.539) (25.412) (63.127)
Net tax assets 10-15-28 157,080 136,066 21,014
Inventories 11 285,016 268,073 16,943
Contract work in progress 12 2,148,825 1,775,791 373,034
Progress payments and advances on contract work in progress 26 (1.884.108) (1.862.759) (21.349)
Loans and receivables (**) 13 2,063,039 1,543,172 519,867
Liabilities 27 (2.067.786) (1.630.437) (437.349)
Other current assets 16 576,110 518,642 57,468
Other current liabilities 29 (324.249) (334.198) 9,949
Working capital   796,847 278,284 518,563
Net invested capital   2,076,054 1,243,611 832,443
Equity attributable to the owners of the parent   1,116,391 1,116,000 391
Non-controlling interests   123,707 100,860 22,847
Equity 19 1,240,098 1,216,860 23,238
Net financial indebtedness   835,956 26,751 809,205
Total financial resources   2,076,054 1,243,611 832,443

(*) The note numbers refer to the notes to the condensed interim consolidated financial statements where the items are analysed in detail.
(**) This item is shown net of €3.6 million (31 December 2015: €17.5 million) classified in net financial indebtedness and related to the Group’s net amounts due from/to consortia and/or consortium companies (SPEs) operating under a cost recharging system and not included in the consolidation scope. The balance reflects the Group’s share of cash and cash equivalents or debt of the SPEs.
(§) The figures in this column do not include Lane acquired on 4 January 2016.