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CONSOLIDATED FINANCIAL REPORT | EXPLANATORY NOTES
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Increases in and releases from the allowance for doubtful accounts are reported in "Other expenses" in the
income statement.
Other receivables
"Prepaid finance costs", of Euro 6 million at 31 December 2015, refer to prepaid expenses in connection with
the Group's Revolving Credit Facilities, of which Euro 2 million classified as current assets and Euro 4 million
classified as non-current assets. These prepaid expenses relate to the Revolving Credit Facility 2014 and
the Syndicated Revolving Credit Facility 2014. At 31 December 2014, the corresponding figure for prepaid
finance costs regarding Revolving Credit Facilities was Euro 8 million, of which Euro 3 million classified as
current assets and Euro 5 million as non-current assets.
"Construction contracts" represent the value of contracts in progress, determined as the difference between
the costs incurred plus the related profit margin, net of recognised losses, and the amount invoiced by the
Group.
The following table shows how these amounts are reported between assets and liabilities:
The following table shows the revenue and costs incurred in 2015 and 2014: