interest rate, foreign exchange rate and equity risks... At 31 December 2016, the residual maturities of financial liabilities (including interest payments) are as follows under IAS 39 (valued on the basis of exchange and interest rates at 31 December 2016... These risks are managed by monitoring the floating rate portion of net indebtedness, defined by reference to the risk / return for net financial expenses, taking into consideration expected movements in interest rates.