Areva - Reference Document 2016
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PERSON RESPONSIBLE
1.2 Attestation by the person responsible for the Reference Document
p Notes 1.1, 1.3.1.1, 3 and 37, which set out the accounting treatment and effects of the discontinued operations, in particular the transaction expected with EDF for the sale of New NP, and the entry of the French State into the capital of NewCo, leading to the loss of AREVA SA’s control of NewCo; p Note 24, which sets out the reasons which led AREVA, as from the second half of 2013, to apply paragraph 32 of IAS 11, and the methods of recognition applicable to the Olkiluoto 3 (“OL3”) EPR construction agreement. In addition, this note specifies the conditions of completion of this agreement, in particular for the end-of-construction and testing until the reactor is put into service, the uncertainties which remain as to the end of the project and the legal risks related to the arbitration in progress; p Notes 1.3.17 and 13, which set out the methods for valuation of the provisions for end-of-lifecycle operations, and their sensitivity to the assumptions used in terms of technical procedures, costs, outflow schedules and inflation and discount rates; p Note 9, which sets out the valuation of the deferred tax assets of AREVA Inc., subject to the effective implementation of a legal restructuring within the framework of the sale of New NP to EDF. The reports on the consolidated financial statements for the years ended December 31, 2014 and December 31, 2015 contain observations, are incorporated by reference and appear on page 170 of the 2014 Reference Document and on page 168 of the 2015 Reference Document.” Courbevoie, April 11, 2017 Philippe Knoche Chief Executive Officer of AREVA
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2016 AREVA REFERENCE DOCUMENT
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