Areva - Reference Document 2016
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20.2 Notes to the consolidated financial statements for the year ended December 31, 2016 FINANCIAL INFORMATION CONCERNING ASSETS, FINANCIAL POSITION AND FINANCIAL PERFORMANCE
20.2.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016
INTRODUCTION
183
NOTE 10. Goodwill Goodwill impairment tests
210 210
NOTE 1.
Highlights of the period, estimates and judgments, and accounting principles
183 183 187 187 198 198 198 199
NOTE 11. Intangible assets
212
1.1. 1.2. 1.3.
Highlights of the period Estimates and judgments Accounting principles
NOTE 12. Property, plant and equipment
213 213 214 214 214 215 215 215 218 218 221 221 222 223 223 223 224 224 224 224 225 225 225 226 226 226 226 226 227 227 227 227
Mining assets in Niger - Imouraren Mining assets in Namibia - Trekkopje
NOTE 2.
Scope of consolidation
Comurhex II plant
2.1. 2.2. 2.3.
Consolidated companies and associates
Georges Besse II plant
2016 Transactions 2015 Transactions
NOTE 13. End-of-lifecycle operations
End-of-lifecycle assets
NOTE 3.
Items related to operations sold, discontinued or held for sale
Provisions for end-of-lifecycle operations Tentative schedule of provision disbursements Assets earmarked for end-of-lifecycle operations
199
Net income and net cash from operations sold, discontinued or held for sale
200 202
Assets and liabilities of operations held for sale
NOTE 14. Information on joint ventures and associates
NOTE 4.
Revenue by region
203
Continuing operations Operations held for sale
NOTE 5.
Additional information by type of expense
203
NOTE 15. Other non-current assets
NOTE 6.
Reconciliation between operating income and EBITDA General and administrative expenses and other operating income and expenses
204
Continuing operations Operations held for sale
NOTE 7.
204 204 204 204
NOTE 16. Inventories and work-in-process
General and administrative expenses
Continuing operations
Other operating expenses Other operating income
Change in write-downs of inventories and work-in-process
Operations held for sale
NOTE 8.
Net financial income
205
NOTE 17. Trade accounts receivable and related accounts
Continuing operations Operations held for sale
NOTE 9.
Income tax
205 205 206 206 206 206 207 207 208
Analysis of income tax expense
Reconciliation of income tax expense and income before taxes
NOTE 18. Other operating receivables
Tax rates used in France Other permanent differences
Continuing operations Operations held for sale
Effective tax rate
Deferred tax assets and liabilities
NOTE 19. Cash and cash equivalents
Main categories of deferred tax assets and liabilities Deferred tax asset and liability reversal schedule Change in consolidated deferred tax assets and liabilities 208 Deferred tax income and expenses by category of temporary difference 209 Deferred tax recognized in “other items of comprehensive income” 209 Unrecognized deferred tax assets 209
Continuing operations Operations held for sale
NOTE 20. Other current financial assets
Continuing operations Operations held for sale
181
2016 AREVA REFERENCE DOCUMENT
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