ORANO // Annual Activity Report 2024

STATEMENTS

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

NOTE 17 TRADE ACCOUNTS RECEIVABLE AND RELATED ACCOUNTS

December 31, 2024 December 31, 2023

(in millions of euros)

Gross amount

989 (16) 973

774

Impairment

(8)

NET CARRYING AMOUNT

766

BREAKDOWN OF TRADE ACCOUNTS RECEIVABLE AND RELATED ACCOUNTS

of which due

Between 6 months and 1 year

Less than 1 month

1 to 2 months

2 to 3 months

3 to 6 months

More than 1 year

Net amount Not yet due

(in millions of euros)

December 31, 2024 December 31, 2023

973 766

955 752

8

3 1

1 0

2 1

1 1

3 1

10

NOTE 18 CONTRACT ASSETS AND LIABILITIES

December 31, 2024 December 31, 2023

(in millions of euros)

Contract assets

108

89

At December 31, 2024, contract assets included 12 million euros due in more than one year.

December 31, 2024 December 31, 2023

(in millions of euros)

Contract liabilities

5,597

5,691

treatment and recycling of used fuels and (ii) to a lesser extent, uranium sales contracts. At December 31, 2024, contract liabilities included 5,001 million euros due in more than one year.

Contract liabilities comprise prepaid income and operating and investment advances and prepayments by customers. They are deducted from the revenue generated under the contracts in question and mainly concern (i) investment fi nancing for the

6

NOTE 19 OTHER OPERATING RECEIVABLES

December 31, 2024 December 31, 2023

(in millions of euros)

French State receivables

268

275

Advances and down payments to suppliers

32

47

Miscellaneous accounts receivable

182

171 119

Financial instruments

41

Other

8

2

OTHER OPERATING RECEIVABLES

529

614

Government receivables mainly include VAT receivables and tax credits. “Miscellaneous accounts receivable” includes prepaid expenses, receivables from suppliers and receivables from employees and bene fi t management bodies.

“Financial instruments” include the fair value of derivatives hedging market transactions and the fair value of the fi rm commitments hedged. At December 31, 2024, other operating liabilities included 6 million euros due in more than one year.

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Orano - Annual Activity Report 2024