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Note 22 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		2018				2017				2016
France			1,687				1,003				4,936
Other countries			(1,667	)			(1,296	)			(492	)
Total			20				(293	)			4,444

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		2018				2017				2016
Current income tax expense:
France			(163	)			(161	)			(323	)
Other countries			(351	)			(373	)			(249	)
Sub-total current income tax expense			(515	)			(534	)			(572	)
Deferred income tax (expense) benefit:
France			2				(15	)			(2	)
Other countries			155				161				(30	)
Sub-total deferred income tax (expense) benefit			157				146				(32	)
Total			(358	)			(388	)			(602	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 31,
		2018				2017
Net operating loss carry forwards			13,675				13,218
Elimination of intercompany profit in inventory			187				167
Elimination of intercompany profit in fixed assets			343				265
Provisions for retirement indemnities			488				566
Capital leases treated as operating leases for tax			10				(3	)
Other items			174				216
Total deferred tax assets			14,877				14,431
Total deferred tax liabilities			–				–
Net deferred tax assets			14,877				14,431
Valuation allowance for deferred tax assets			(14,553	)			(14,266	)
Deferred tax assets (liabilities), net of allowance			324				165

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2018				2017				2016
Effective income / (loss) tax at French statutory tax rate			(6	)			98				(1,480	)
Income of foreign subsidiaries taxed at different tax rates			(124	)			64				109
Effect of net operating loss carry-forwards and valuation allowances			(210	)			(1,530	)			115
Non-taxable debt fair value variation			235				1,026				1,207
Permanent differences			(392	)			178				217
Effect of cancellation of intra-group positions			35				144				–
French business tax included in income tax (CVAE)			(161	)			(161	)			(152	)
Other			265				(207	)			(617	)
Effective income (loss) tax			(358	)			(388	)			(602	)

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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