5.
TANGIBLE NON-CURRENT ASSETS (CONTINUATION)
(i)
Nuclear plants, machinery and other assets
In
2022,
the
Company
purchased
11.9
tons
of
heavy
water
from
the
National
Administration
of
the
State
Reserves
and
Special
Problems
(“ANRSPS“),
needed
for
Units
1
and
2
amounting
to
RON
27,816,605,
and
in
2021
it
purchased
5
tons
of heavy water amounting to RON 10,924,629.
(ii)
Non-current assets in progress
As
at
31
December
2022
the
net
carrying
amount
of
non-current
assets
in
progress,
of
RON
1,240,797,982,
included
the
following items:
-
Investment
relating
to
the
increase
in
the
production
capacity
with
a
net
carrying
amount
of
RON
469,495,874
(31
December 2021: RON 506,394,981;
-
Investments related to Units 1 and 2, in total amount of RON 771,302,109, of which the most representative are:
✓
Refurbishment of U1 in amount of RON 270,871,718 (31 December 2021: RON 135,689,797);
✓
Detrition Facility for D2O in amount of RON 86,878,248 (31 December 2021: RON 75,821,481);
✓
Improving
the
reliability
of
the
electric
generator
in
amount
of
RON
98,614,087
(31
December
2021:
RON
0);
✓
Building
storage
and
loading
premises
for
the
nuclear
fuel
used
(DICA)
in
amount
of
RON
32,853,382
(31
December 2021: RON 31,210,232);
✓
Improving
the
nuclear
security
systems
after
Fukushima
in
amount
of
RON
38,924,333
(31
December
2021:
RON 37,456,941;
✓
Equipment
and
materials
for
investments
in
amount
of
RON
27,361,693
(31
December
2021:
RON
48,092,603).
The
gross
investment
value
relating
to
the
increase
in
the
production
capacity
amounts
to
RON
471,194,441,
of
which
the
carrying
amount
of
Units
3
and
4,
amounts
to
RON
273,960,000
(31
December
2021:
RON
273,960,000),
the
remaining
amount
representing
the
heavy
water
especially
purchased
for
Units
3
and
4,
respectively
approximately
75
tons,
with
a
carrying
amount
as
at
31
December
2022
in
amount
of
RON
159,253,825
(31
December
2021:
159,238,387),
as
well
as
equipment
and
other
assets
for
Units
3
and
4
in
amount
of
RON
37,980,616
(31
December
2021:
RON
74,895,161).
Prior
to
the
year
1991,
Units
1,
2,
3,
4
and
5
were
considered
as
a
single
project
and,
consequently,
the
construction
costs
incurred
were
not
allocated
at
the
level
of
each
unit.
Subsequently,
the
Company
performed
the
allocation
of
the
construction
costs
for Units 3 and 4 of the nuclear plant, as well as for Unit 5.
As
at
31
December
2022,
the
gross
carrying
amount
of
Unit
5
amounted
to
RON
137
million
(31
December
2021:
RON
137
million).
As
at
31
December
2013
the
Company
recognized
an
impairment
adjustment
of
100%
of
the
amount
of
Unit
5
since
there
were
no
plans
to
resume
its
construction
as
a
nuclear
unit.
In
March
2014,
the
Company’s
shareholders
approved
the
change
in
the
destination
and
use
of
Unit
5
for
other
activities
of
the
Company,
which
was
a
project
in
progress
following
which an asset would result with a different use compared to the initial use of Unit 5.
The
main
investments
commissioned
by
the
Company
in
2022
from
the
projects
in
progress
related
to
Units
1
and
2
were
represented
by:
performance
of
the
annual
inspections
during
the
scheduled
shutdown
of
Unit
1
and
the
unscheduled
shutdown
of
Unit
2,
amounting
to
63,688,488
RON;
replacement
of
spare
parts
on
equipment
in
operation,
amounting
to
RON of 133,516,891; and increase in the carrying amount of DICA 12, 13 and 14 amounting to RON 21,361,160.
