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 17. TRADE ACCOUNTS RECEIVABLE AND RELATED ACCOUNTS

CONTINUING OPERATIONS

(in millions of euros)

December 31, 2016 December 31, 2015

Gross amount

159

978 (37) 941

Impairment

(5)

NET CARRYING AMOUNT

154

The gross amount of trade accounts receivable and related accounts does not include receivables maturing in more than one year. At December 31, 2016, trade accounts receivable and related accounts include receivables in the amount of 137 million euros on contracts recognized according

to the percentage of completion method (compared with 274 million euros at December 31, 2015). In 2015 and 2016, AREVA did not sell trade receivables maturing after year-end closing.

Trade accounts receivable and related accounts (gross) *

(in millions of euros)

Including not impaired and past due

Maturing in the future

Impaired and past due

More than one year

Less than 1 month

1 to 2 months

2 to 3 months

3 to 6 months

6 months to 1 year

Trade accounts receivable and related accounts

Gross

At December 31, 2016 At December 31, 2015

21

5

2

0

0 2

0 1

0 5

1

13 46

704

575

29

35

11

* : Excluding accounts receivable recognized according to the percentage of completion method.

OPERATIONS HELD FOR SALE

(in millions of euros)

December 31, 2016 December 31, 2015

Operations held for sale in 2015 New NP

745

729

AREVA TA

74

82 49

Nuclear Measurements

-

Sub-total

819

861

Operations held for sale in 2016 NewCo

745

TOTAL (*) * see note 3.

1,563

861

225

2016 AREVA REFERENCE DOCUMENT