Groupe Renault - 2020 Universal Registration Document

344 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2020 Find out more at group.renault.com 04 CONSOLIDATED FINANCIAL STATEMENTS FINANCIAL STATEMENTS Notes to the consolidated financial statements 4.2.6 INFORMATION ON OPERATING SEGMENTS 4.2.6.1 AND REGIONS 345 ACCOUNTING POLICIES AND SCOPE OF 4.2.6.2 CONSOLIDATION 354 Approval of the financial statements Note 1 354 Accounting policies Note 2 354 Changes in the scope of consolidation Note 3 366 CONSOLIDATED INCOME STATEMENT 4.2.6.3 366 Revenues Note 4 366 Other income and expenses included in the Note 5 operating margin, by nature excluding other operating income and expenses 367 Other operating income and expenses Note 6 367 Financial income (expenses) Note 7 368 Current and deferred taxes Note 8 369 Basic and diluted earnings per share Note 9 371 OPERATING ASSETS AND LIABILITIES, 4.2.6.4 SHAREHOLDERS’ EQUITY 372 Intangible assets and property, plant and equipment Note 10 372 Impairment tests on fixed assets Note 11 374 Investment in Nissan Note 12 375 Investments in other associates and joint ventures Note 13 379 Inventories Note 14 380 Sales Financing receivables Note 15 381 Receivables Note 16 383 Other current and non-current assets Note 17 383 Shareholders’ equity Note 18 384 Provisions for pensions and other long-term Note 19 employee benefit obligations 388 Change in provisions Note 20 391 Other current and non-current liabilities Note 21 392 FINANCIAL ASSETS AND LIABILITIES, FAIR 4.2.6.5 VALUE AND MANAGEMENT OF FINANCIAL RISKS 393 Financial assets – cash and cash equivalents Note 22 393 Financial liabilities and sales financing debts Note 23 394 Financial instruments by category, fair value and Note 24 impact on net income 398 Derivatives and management of financial risks Note 25 400 CASH FLOWS AND OTHER INFORMATION 4.2.6.6 407 Cash flows Note 26 407 Related parties Note 27 408 Off-balance sheet commitments and contingent Note 28 assets and liabilities 409 Fees paid to statutory auditors and their network Note 29 410 Subsequent events Note 30 410 Consolidated companies Note 31 411