Areva - Reference Document 2016
11 RESEARCH AND DEVELOPMENT PROGRAMS, PATENTS AND LICENSES
11.1. RESEARCH AND DEVELOPMENT
121
11.2. INTELLECTUAL PROPERTY 11.2.1. Patents and know-how
128 128 129 129 129
11.1.1. Key figures 121 11.1.2. Overall organization of research and development 122 11.1.3. Partnerships 123 11.1.4. Future directions in technology 124
11.2.2. Trademarks 11.2.3. Legal activities
11.2.4. In 2017
11.1.
RESEARCH AND DEVELOPMENT
11.1.1. KEY FIGURES
Traditionally, research and development expenses are capitalized if they meet the capitalization criteria established by IAS 38 and are recognized as research and development expenses if they do not. In the income statement, research and development expenses appear below gross margin and represent non-capitalizable expenses incurred exclusively by the group; expenses relating to programs funded wholly or partially by customers, together with projects carried out in partnerships where AREVA has commercial rights of use of the results, are recognized in the cost of sales. The total research and development expenditure consists of the
combination of amounts spent on research and development, whether capitalized or expensed during the period. In view of the adoption of IFRS 5 and of the classification of the group’s main subsidiaries in operations “sold, discontinued or held for sale”, reported research and development expenses amount to 13 million euros and were stable in relation to the restated amount of 2015.
(in millions of euros)
2016
2015
Research and development recognized as expenses under gross margin, after RTC (1)
13
13
Of which expenses for mineral exploration and mining studies
0
0
Research and development recognized as expenses under gross margin, excluding expenses for mineral exploration and mining studies, after RTC (1) RTC (1) Research and development recognized as expenses under gross margin, excluding expenses for mineral exploration and mining studies, before RTC (1)
1
2
14
15
Capitalized research and development costs
0
0
TOTAL
14
15
Number of registered patents
0
0
(1) Research tax credit.
121
2016 AREVA REFERENCE DOCUMENT
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