Tab. 2 - Reclassified consolidated statement of financial position of the Salini Impregilo Group
| (Amounts in €/000) | Note (*) | June 30, 2015 | December 31, 2014 | Overall change |
|---|---|---|---|---|
| Property, plant and equipment, intangibles and non-current financial assets | 5.-6.-7. | 923,295 | 832,355 | 90,940 |
| Non-current assets (liabilities) held for sale | 17. | 67,345 | 84,123 | (16,778) |
| Provisions for risks | 24. | (108,513) | (97,527) | (10,986) |
| Post-employment benefits and employee benefits | 23. | (23,231) | (23,320) | 89 |
| Net tax assets (liabilities) | 9.-14.-27. | 178,956 | 148,698 | 30,258 |
| Inventories | 10. | 260,955 | 262,740 | (1,785) |
| Contract work in progress | 11. | 1,608,354 | 1,252,769 | 355,585 |
| Progress payments and advances on contract work in progress | 25. | (1,856,538) | (1,725,884) | (130,654) |
| Receivables (**) | 12. | 1,699,612 | 1,614,350 | 85,262 |
| Payables | 26. | (1,462,952) | (1,426,743) | (36,209) |
| Other current assets | 15. | 665,703 | 689,997 | (24,294) |
| Other current liabilities | 28. | (324,845) | (335,918) | 11,073 |
| Working capital | 590,289 | 331,311 | 258,978 | |
| Net invested capital | 1,628,141 | 1,275,640 | 352,501 | |
| Equity attributable to the owners of the parent | 1,158,601 | 1,109,903 | 48,698 | |
| Non-controlling interests | 90,896 | 76,513 | 14,383 | |
| Equity | 18. | 1,249,497 | 1,186,416 | 63,081 |
| Net financial position | 378,644 | 89,224 | 289,420 | |
| Total financial resources | 1,628,141 | 1,275,640 | 352,501 |
(*) The note numbers refer to the notes to the consolidated financial statements where the items are analyzed in detail.
(**)The Receivables item is considered net of € 46.2 million (€ 65.9 million as at December 31, 2014) classified in the net financial position, referred to the net receivables/payables financial position of the Group towards Consortiums and Consortium Companies (SPV) that function through cost transfers and that are not included within the Group’s consolidation scope. The net receivables/payables position is included in the net financial position based on the actual liquidity o indebtness owned by the SPV.