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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
20
20.2.
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2016
INTRODUCTION 183 NOTE 1. Highlights of the period, estimates and judgments, and accounting principles 183 1.1. Highlights of the period 183 1.2. Estimates and judgments 187 1.3. Accounting principles 187 NOTE 2. Scope of consolidation 198 2.1. Consolidated companies and associates 198 2.2. 2016 Transactions 198 2.3. 2015 Transactions 199 NOTE 3. Items related to operations sold, discontinued or held for sale 199 Net income and net cash from operations sold, discontinued or held for sale 200 Assets and liabilities of operations held for sale 202 NOTE 4. Revenue by region 203 NOTE 5. Additional information by type of expense 203 NOTE 6. Reconciliation between operating income and EBITDA 204 NOTE 7. General and administrative expenses and other operating income and expenses 204 General and administrative expenses 204 Other operating expenses 204 Other operating income 204 NOTE 8. Net financial income 205 NOTE 9. Income tax 205 Analysis of income tax expense 205 Reconciliation of income tax expense and income before taxes 206 Tax rates used in France 206 Other permanent differences 206 Effective tax rate 206 Deferred tax assets and liabilities 207 Main categories of deferred tax assets and liabilities 207 Deferred tax asset and liability reversal schedule 208 Change in consolidated deferred tax assets and liabilities 208 Deferred tax income and expenses by category of temporary difference 209 Deferred tax recognized in “other items of comprehensive income” 209 Unrecognized deferred tax assets 209 NOTE 10. Goodwill 210 Goodwill impairment tests 210 NOTE 11. Intangible assets 212 NOTE 12. Property, plant and equipment 213 Mining assets in Niger - Imouraren 213 Mining assets in Namibia - Trekkopje 214 Comurhex II plant 214 Georges Besse II plant 214 NOTE 13. End-of-lifecycle operations 215 End-of-lifecycle assets 215 Provisions for end-of-lifecycle operations 215 Tentative schedule of provision disbursements 218 Assets earmarked for end-of-lifecycle operations 218 NOTE 14. Information on joint ventures and associates 221 Continuing operations 221 Operations held for sale 222 NOTE 15. Other non-current assets 223 Continuing operations 223 Operations held for sale 223 NOTE 16. Inventories and work-in-process 224 Continuing operations 224 Change in write-downs of inventories and work-in-process 224 Operations held for sale 224 NOTE 17. Trade accounts receivable and related accounts 225 Continuing operations 225 Operations held for sale 225 NOTE 18. Other operating receivables 226 Continuing operations 226 Operations held for sale 226 NOTE 19. Cash and cash equivalents 226 Continuing operations 226 Operations held for sale 227 NOTE 20. Other current financial assets 227 Continuing operations 227 Operations held for sale 2272016 AREVA
REFERENCE DOCUMENT
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