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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
NOTE 11.
INTANGIBLE ASSETS
Continuing operations
(in millions of euros)
Pre-mining
expenses
R&D
expenses
Mineral
rights
Concessions
and patents
(excluding
mines) Software
Intangible
assets in
progress Other
Total
Gross amount at December 31, 2015
1,825
50 1,271
459
479
313 239 4,636
Internally generated assets
1
9
-
-
-
3
-
14
Acquired assets
23
0
0
0
0
24
0
47
Disposals
(0)
(1)
-
(1)
(8)
(8)
(5)
(23)
Assets and operations held for sale
(1,960)
(58) (1,310)
(409)
(364)
(324)
(192)
(4,617)
Currency translation adjustments
92
1
40
1
0
12
4
150
Change in consolidated group
-
-
-
-
0
(0)
(4)
(3)
Other changes
18
-
-
4
6
(17)
(0)
12
Gross amount at December 31, 2016
0
2
0
54
114
4 42 216
Depreciation and provisions at December 31, 2015
(842)
(3) (1,271)
(92)
(417)
(259) (104) (2,989)
Net increase in depreciation / impairment
(1)
(65)
(1)
(0)
(19)
3
(0)
(17)
(100)
Disposals
-
-
-
1
8
7
5
21
Assets and operations held for sale
954
3 1,310
78
330
260
75 3,010
Currency translation adjustments
(45)
(0)
(40)
(1)
(0)
(8)
(3)
(96)
Change in consolidated group
-
-
-
(0)
(0)
-
-
(0)
Other changes
(2)
-
-
-
(20)
-
2
(20)
Depreciation and provisions at December 31, 2016
0
(2)
0
(33)
(97)
(0)
(42)
(174)
Net carrying amount at December 31, 2015
983
47
-
367
62
54 134 1,648
NET CARRYING AMOUNT AT DECEMBER 31, 2016
0
0
0
22
17
4
0
42
(1) No impairment of intangible assets recognized at December 31, 2016.
Operations held for sale
(in millions of euros)
December 31, 2016
December 31, 2015
Operations held for sale in 2015
New NP
467
441
AREVA TA
9
12
Nuclear Measurements
-
21
Sub-total
477
475
Operations held for sale in 2016
NewCo
1,607
TOTAL (*)
2,084
475
* see note 3.
Pre-mining expenses recorded in intangible assets (see note 1.3.8.3) are subject
to impairment tests of the CGUs to which they are attached.
In 2016, investments in intangible assets primarily concern pre-mining expenses
in Canada and Niger.
The net value of intangible assets corresponding to capitalized development
expenses for the entire range of generation III nuclear reactors (generic EPR,
development specific to the EPR for the British and Finnish markets, and EPR
NM) amounted to 228 million euros at December 31, 2016 and 2015.
212
2016 AREVA
REFERENCE DOCUMENT