|31 December 2016||31 December 2015|
|Financing to third parties||27||35|
|Non current financial receivables from Superjet||65||-|
|Deferred grants under Law no. 808/85||58||44|
|Defined benefit plan assets, net (Note 21)||367||351|
|Related party receivables (Note 34)||1||3|
|Other non-current receivables||59||61|
|Prepayments - non-current portion||9||13|
|Equity investments at cost||18||17|
|Non-recurring costs pending under Law no. 808/1985||75||77|
|Fair value of the residual portion in portfolio of Ansaldo Energia||-||131|
Non-current receivables mainly increased as a result of the reclassification from current loans and receivables of the financial receivable from Superjet, which can be collected after 12 months as a consequence of the definition of a 4-year repayment plan arranged with the acquirer within the rescheduling of Leonardo’s participation in this programme (a transaction described in the section on “Industrial and Financial Transactions” of the Report on operations). Such amount was taken into account in calculating the KPI “Group Net Debt”, as highlighted in Note 19.
Other non-current assets decreased as a result of the reclassification within current assets of the fair value of 15% of the share capital of Ansaldo Energia (classified as fair value through profit and loss), considering that the expiry date of Leonardo’s put option and FSI’s call option is nearing (i.e. between 30 June and 31 December 2017).