ORANO // Annual Activity Report 2024

6

STATEMENTS Consolidated fi nancial statements - fi nancial year ended December 31, 2024

Notes to the consolidated fi nancial statements for the year ended December 31, 2024

Summary of notes

NOTE 1 Signi fi cant events, estimates, judgments and accounting policies

NOTE 18 Contract assets and liabilities

359

321 321 322 323

NOTE 19 Other operating receivables

359

1.1 Signi fi cant events of the period 1.2 Estimates and judgments

NOTE 20 Cash and cash equivalents

360

1.3 Accounting policies

NOTE 21 Cash fl ow from operating activities

360

NOTE 2 Scope

335

NOTE 22 Equity

360

NOTE 3 Segment information

338

NOTE 23 Non-controlling interests

361

NOTE 4 Additional information by type

342

NOTE 24 Employee bene fi ts

362

NOTE 5 Other operating income and expenses 342 NOTE 6 Transition from operating income to EBITDA343 NOTE 7 Net fi nancial income (expense) 343 NOTE 8 Income tax 344 NOTE 9 Goodwill 346 NOTE 10 Intangible assets 348 NOTE 11 Property, plant and equipment 349 NOTE 12 Leases 350 NOTE 13 End-of-lifecycle operations 351 NOTE 14 Information on joint ventures and associates 356 NOTE 15 Other current and non-current assets 358 NOTE 16 Inventories and work-in-process 358 NOTE 17 Trade accounts receivable and related accounts 359

NOTE 25 Other provisions

366

NOTE 26 Financial liabilities

367

NOTE 27 Other operating liabilities

369

NOTE 28 Related-party transactions

370

NOTE 29 Financial instruments

372

NOTE 30 Additional information on fi nancial instruments

375

NOTE 31 Issues related to climate risks

379

NOTE 32 Off-balance sheet commitments

379

NOTE 33 Backlog

380

NOTE 34 Disputes and contingent liabilities

380

NOTE 35 Statutory Auditors’ fees

382

NOTE 36 Events after the reporting period

382

320

Orano - Annual Activity Report 2024