Note 2.1Modification in the presentation of the income statement To facilitate performance analysis, the Group decided, as from January 1, 2015, to isolate the items relating to capitalized production in a single line of the income statement ("Other income and expenses") whereas they had previously been allocated by type of expenditure. To facilitate comparison the consolidated financial statements as of December 31, 2014 have been restated.

The impacts of this reclassification on the income statement as of December 31, 2014 are the following: (in millions) December 31, 2014

External expenses (445)

Salaries and related costs (128)

Other income and expenses 573

Income from current operations -

For the change described in 2.1, Which if any account balances required adjustment?