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

Operations held for sale

December 31, 2016

(in millions of euros)

New NP

NewCo

Other

Total

Tax impact of temporary differences related to: Property, plant and equipment, intangible assets and non-current financial assets

4 7

(111)

6 0

(101)

Working capital assets

23

31

Employee benefits

50

107

12

169

Provisions for restructuring

1

2

0 0 0 6

3

Tax-driven provisions

(6) 26 59 88

(129)

(135)

Provisions for end-of-lifecycle operations

32 91 41 55

57

Impact of loss carry-forwards and deferred taxes

155 163 340

Other temporary differences

34 58

NET DEFERRED TAX ASSETS AND LIABILITIES

228

DEFERRED TAX ASSET AND LIABILITY REVERSAL SCHEDULE

Continuing operations

(in millions of euros)

December 31, 2016 December 31, 2015

Reversal in more than 12 months Reversal in 12 months or less

1

80 33

Operations held for sale

December 31, 2016

(in millions of euros)

New NP

NewCo

Other

Total

Reversal in more than 12 months Reversal in 12 months or less

162

(99) 154

45 12

108 232

66

CHANGE IN CONSOLIDATED DEFERRED TAX ASSETS AND LIABILITIES

(in millions of euros)

2016

2015

AT JANUARY 1

113 (10)

370

Tax on continuing operations, recognized in profit or loss

24

Tax recognized in operations held for sale

(101)

(274)

Tax recognized directly in “other items of comprehensive income”

0 0 0 1

(45)

Change in scope of consolidation Currency translation adjustments

16 21

AT DECEMBER 31

113

208

2016 AREVA REFERENCE DOCUMENT

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