Orano - Annual Activity Report 2024 320 6 STATEMENTS Consolidated financial statements - financial year ended December 31, 2024 Notes to the consolidated financial statements for the year ended December 31, 2024 Summary of notes NOTE 1 Significant events, estimates, judgments and accounting policies 321 1.1 Significant events of the period 321 1.2 Estimates and judgments 322 1.3 Accounting policies 323 NOTE 2 Scope 335 NOTE 3 Segment information 338 NOTE 4 Additional information by type 342 NOTE 5 Other operating income and expenses 342 NOTE 6 Transition from operating income to EBITDA343 NOTE 7 Net financial 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 18 Contract assets and liabilities 359 NOTE 19 Other operating receivables 359 NOTE 20 Cash and cash equivalents 360 NOTE 21 Cash flow from operating activities 360 NOTE 22 Equity 360 NOTE 23 Non-controlling interests 361 NOTE 24 Employee benefits 362 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 financial 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
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