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