Orano - Annual Activity Report 2024 348 6 STATEMENTS Consolidated financial statements - financial year ended December 31, 2024 Back End In the Back End segment, goodwill was carried by the Recycling BU in the amount of 172 million euros, the Nuclear Packages and Services BU in the amount of 69 million euros, the Dismantling and Services BU in the amount of 15 million euros and the Projets BU in the amount of 6 million euros. The values in use calculated to carry out the impairment tests are obtained by discounting the projected future cash flows at a rate of between 7.75% and 8.75% (down -0.25% or stable depending on the BU, compared to those of December 31, 2023). The sensitivity analyses carried out show that the use of discount rates that are 50 basis points higher and/or standard-year growth rates that are 50 basis points lower would not have led to the recognition of any impairment of goodwill. NOTE 10 INTANGIBLE ASSETS (in millions of euros) Pre-mining expenses R&D expenses Mineral rights Concessions & patents Software Intangible assets under construction Other Total Gross amounts at December 31, 2023 2,258 58 1,168 413 404 106 188 4,595 Capex 65 - - - - 59 - 125 Disposals - - - - (2) - - (2) Currency translation differences (53) - 52 2 - (3) 2 (1) Change in scope (2) (323) - (1) - (2) (1) (18) (346) Other changes 60 1 - - 22 (74) - 8 GROSS AMOUNTS AT DECEMBER 31, 2024 2,007 59 1,219 415 422 87 172 4,380 Depreciation and provisions at December 31, 2023 (1,473) (58) (1,168) (128) (345) (3) (163) (3,340) Net depreciation/impairment (1) (139) - - (7) (17) - (1) (165) Disposals - - - - 1 - - 2 Currency translation differences 30 - (52) (1) - - (2) (25) Change in scope (2) 310 - 1 - 2 1 10 324 Other changes - - - - - - - - DEPRECIATION AND PROVISIONS AT DECEMBER 31, 2024 (1,273) (58) (1,218) (137) (359) (2) (157) (3,204) Net carrying amount at December 31, 2023 784 - - 285 59 103 24 1,256 NET CARRYING AMOUNT AT DECEMBER 31, 2024 734 1 - 278 63 85 15 1,176 (1) Including impairment, net of reversals, of 67 million euros. (2) See Note 2.
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