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

NOTE 11. INTANGIBLE ASSETS

Continuing operations

Concessions and patents (excluding

Intangible assets in progress Other

Pre-mining expenses

R&D expenses

Mineral rights

(in millions of euros)

mines) Software

Total

Gross amount at December 31, 2015

1,825

50 1,271

459

479

313 239 4,636

Internally generated assets

1

9 0

-

-

-

3

-

14 47

Acquired assets

23 (0)

0

0

0

24 (8)

0

Disposals

(1)

-

(1)

(8)

(5)

(23)

Assets and operations held for sale Currency translation adjustments Change in consolidated group

(1,960)

(58) (1,310)

(409)

(364)

(324)

(192)

(4,617)

92

1

40

1

0 0 6

12 (0)

4

150

-

- -

- -

-

(4) (0)

(3) 12

Other changes

18

4

(17)

Gross amount at December 31, 2016

0

2

0

54

114

4 42 216

Depreciation and provisions at December 31, 2015

(842)

(3) (1,271)

(92) (19)

(417)

(259) (104) (2,989)

Net increase in depreciation / impairment (1)

(65)

(1)

(0)

3 8

(0)

(17)

(100)

Disposals

-

-

-

1

7

5

21

Assets and operations held for sale Currency translation adjustments Change in consolidated group

954 (45)

3 1,310

78 (1) (0)

330

260

75 3,010

(0)

(40)

(0) (0)

(8)

(3)

(96)

-

- -

- -

- -

-

(0)

Other changes

(2)

-

(20) (97)

2

(20)

Depreciation and provisions at December 31, 2016 Net carrying amount at December 31, 2015 NET CARRYING AMOUNT AT DECEMBER 31, 2016 (1) No impairment of intangible assets recognized at December 31, 2016.

0

(2) 47

0

(33) 367

(0)

(42)

(174)

983

-

62 17

54 134 1,648

0

0

0

22

4

0

42

Operations held for sale

(in millions of euros)

December 31, 2016 December 31, 2015

Operations held for sale in 2015 New NP

467

441

AREVA TA

9

12 21

Nuclear Measurements

-

Sub-total

477

475

Operations held for sale in 2016 NewCo

1,607 2,084

TOTAL (*) * see note 3.

475

Pre-mining expenses recorded in intangible assets (see note 1.3.8.3) are subject to impairment tests of the CGUs to which they are attached. In 2016, investments in intangible assets primarily concern pre-mining expenses in Canada and Niger.

The net value of intangible assets corresponding to capitalized development expenses for the entire range of generation III nuclear reactors (generic EPR, development specific to the EPR for the British and Finnish markets, and EPR NM) amounted to 228 million euros at December 31, 2016 and 2015.

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2016 AREVA REFERENCE DOCUMENT