ORANO // Annual Activity Report 2024
STATEMENTS
Consolidated fi nancial statements - fi nancial year ended December 31, 2024
DEFERRED TAX ASSETS AND LIABILITIES
December 31, 2024 December 31, 2023
(in millions of euros)
Deferred tax assets Deferred tax liabilities
207
97
60
3
TOTAL DEFERRED TAX ASSETS AND (LIABILITIES)
147
94
For all French companies, the expected tax rate for temporary differences is 25.83% for reversals from 2025.
MAIN CONSOLIDATED DEFERRED TAX ASSETS AND LIABILITIES BY TYPE
December 31, 2024 December 31, 2023
(in millions of euros)
TAX IMPACT OF TEMPORARY DIFFERENCES RELATED TO: Property, plant and equipment, intangible assets and non-current assets (including right-of-use assets on leases)
67 24
120
Working capital assets Employee bene fi ts Tax-driven provisions
9 3
8
(159)
(159)
Provisions for end-of-lifecycle operations and mining site remediation
29
27 78
Impact of tax loss carry forwards and deferred taxes
213
Other temporary differences (including lease liabilities and provisions for the remediation of leased assets)
(35) 147
17 94
TOTAL DEFERRED TAX ASSETS NET OF LIABILITIES
CHANGE IN CONSOLIDATED DEFERRED TAX ASSETS AND LIABILITIES
December 31, 2024 December 31, 2023
(in millions of euros)
At January 1
94 55 23
114
Tax recognized in pro fi t or loss
(7)
Tax expense recognized directly in other items of comprehensive income
(10)
Other changes
(27)
-
Currency translation differences
1
(2) 94
TOTAL DEFERRED TAX ASSETS AND (LIABILITIES)
147
6
CONSOLIDATED DEFERRED TAX INCOME AND EXPENSE BY CATEGORY OF TEMPORARY DIFFERENCE
December 31, 2024 December 31, 2023
(in millions of euros)
Property, plant and equipment, intangible assets and non-current assets (including right-of-use assets on leases)
(135)
(33)
Working capital assets Employee bene fi ts Tax-driven provisions
(22)
5
10
10 (2)
(18)
Provisions for end-of-lifecycle operations and mining site remediation
2 2
- -
Provisions for restructuring
Net tax loss carryforwards and deferred taxes Impairment / reversal of deferred taxes
98
(52)
157
45
Other temporary differences (including lease liabilities and provisions for the remediation of leased assets)
(37)
20 (7)
TOTAL DEFERRED TAX INCOME (EXPENSES)
55
345
Orano - Annual Activity Report 2024
Made with FlippingBook - professional solution for displaying marketing and sales documents online