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

TOTAL EXPENSE FOR THE YEAR

Continuing operations

Medical expenses and accident/ disability insurance

Early retirement benefits

Supplemental retirement benefits

Retirement benefits

Job-related awards

Financial Year 2016 (in millions of euros)

Total

Current service cost

0 0

0 0

0 0

0 0

0 0

0 0

Interest cost

Past service costs (including plan changes and reductions)

0 0

0 0

0 0

0 0

0 0

0 0

Interest income on assets

Recognition of actuarial gains and losses generated during the year on other long-term plans (long service medals, CATS, etc.)

0 0

0 0

0 0

0 0

0 0

0 0

Liquidation

TOTAL EXPENSE WITH INCOME STATEMENT IMPACT Actuarial gains and losses on earmarked assets

0 0

0 0

0 0

0 0 0 0 0

0 0 0 0 0

0 0

Experience differences

(0)

(3)

(0)

(3)

Demographic assumption differences Financial assumption differences

0 0

0 0

0 0

0 0

TOTAL EXPENSE WITH IMPACT ON OTHER ITEMS OF COMPREHENSIVE INCOME

(3) (2)

(0) (0)

(3) (2)

0

0 0

(0)

TOTAL EXPENSE FOR THE YEAR

(0)

0

NOTE 24. OTHER PROVISIONS

CONTINUING OPERATIONS

Reversal (when risk has materialized)

Reversal (when risk has not materialized)

Operations held for sale

Other changes (*)

January 1,

December 31, 2016

(in millions of euros)

2016 Charges

Restoration of mining sites and mill decommissioning

238 238 243

11 11 44

(9) (9)

(0) (0) (8)

(254) (254) (185)

15 15 14

0 0 2 0

Other non-current provisions Restructuring and layoff plans Provisions for ongoing cleanup Provisions for losses at completion

(106)

29

0

(0)

0

(17)

(12)

1,810 1,030

171 141 387 742 753

(437)

(6)

(106)

1

1,432

Accrued costs

(60) (41)

(11)

(1,168)

68

0

Other

878

(303) (327) (328)

(275)

(20)

625

Current provisions TOTAL PROVISIONS

3,990 4,228

(644) (653)

(1,751) (2,006)

51 65

2,060 2,060

(*) Including unwinding of 77 million euros at December 31, 2016.

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2016 AREVA REFERENCE DOCUMENT

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