Tab. 2 - Reclassified consolidated statement of financial position of Salini Impregilo Group
| (Amounts in €/000) | Note (*) | December 31, 2015 | December 31, 2014 | Change |
|---|---|---|---|---|
| Property, plant and equipment, intangible assets and non-current financial assets | 7-8-9 | 919,440 | 832,355 | 87,085 |
| Net non-current assets held for sale | 19 | 41,594 | 84,123 | (42,529) |
| Provisions for risks | 26 | (106,361) | (97,527) | (8,834) |
| Post-employment benefits and employee benefits | 25 | (25,412) | (23,320) | (2,092) |
| Net tax assets | 11-16-29 | 136,066 | 148,698 | (12,632) |
| Inventories | 12 | 268,073 | 262,740 | 5,333 |
| Contract work in progress | 13 | 1,775,791 | 1,252,769 | 523,022 |
| Progress payments and advances on contract work in progress | 27 | (1,862,759) | (1,725,884) | (136,875) |
| Receivables (**) | 14 | 1,543,172 | 1,614,350 | (71,178) |
| Payables | 28 | (1,630,437) | (1,426,743) | (203,694) |
| Other current assets | 17 | 518,642 | 689,997 | (171,355) |
| Other current liabilities | 30 | (334,198) | (335,918) | 1,720 |
| Working capital | 278,284 | 331,311 | (53,027) | |
| Net invested capital | 1,243,611 | 1,275,640 | (32,029) | |
| Equity attributable to the owners of the parent | 1,116,000 | 1,109,903 | 6,097 | |
| Non-controlling interests | 100,860 | 76,513 | 24,347 | |
| Equity | 20 | 1,216,860 | 1,186,416 | 30,444 |
| Net financial position | 26,751 | 89,224 | (62,473) | |
| Total financial resources | 1,243,611 | 1,275,640 | (32,029) |
(*) The note numbers refer to the notes to the consolidated financial statements where the items are analysed in detail.
(**) The item is considered net of € 17.5 million (€ 65.9 million as at December 31, 2014) classified in the net financial position, referred to the Group’s net receivables/payables position relating to Consortiums and Consortium companies (“SPVs”) 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 and that belongs to the Group.