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