2013-vinci-annual-report

Parent company financial statements
Table of contents
Income statement 289
Balance sheet 290
Cash flow statement 291
288 VINCI 2013 ANNUAL REPORT
Notes to the parent company financial statements
A. Key events in the period 292
1. Payment of the dividend in shares 292
2. Treasury shares 292
3. Financing activities 292
4. Changes in investments in subsidiaries and affiliates 292
B. Accounting policies and methods 292
1. Intangible assets 292
2. Property, plant and equipment 292
3. Investments in subsidiaries and affiliates 293
4. Trade receivables and related accounts 293
5. Receivables and payables denominated in foreign currency 293
6. Marketable securities 293
7. Financial instruments 293
8. Treasury shares 293
9. Retirement benefit obligations 294
10. Other provisions 294
11. Income tax 294
C. Notes to the balance sheet 294
1. Intangible assets and property, plant and equipment 294
2. Financial assets 295
3. Treasury shares 295
4. Deferred expenses 296
5. Equity 296
6. Other equity 297
7. Provisions 297
8. Net financial (surplus)/debt 297
9. Market value of derivatives 298
10. Receivables and payables 298
11. Accrued expenses, by balance sheet item 299
12. Accrued income, by balance sheet item 299
D. Notes to the income statement 300
13. Net financial income/(expense) 300
14. Net exceptional income/(expense) 300
15. Income tax expense 300
16. Related companies 300
17. Off-balance sheet commitments 301
18. Remuneration and employees 301
E. Post-balance sheet events 302
Appropriation of 2013 income 302
F. Subsidiaries and affiliates at 31 décembre 2013 302
Five-year financial summary 303