Notes

Table of Contents

• 1. Cameco Corporation
• 2. Significant Accounting Policies
• 3. Explanation of Transition to IFRS
• 4. Accounting Standards
• 5. Determination of Fair Values
• 6. Use of Estimates and Judgments
• 7. Short-Term Investments
• 8. Accounts Receivable
• 9. Inventories
• 10. Property, Plant and Equipment
• 11. Intangible Assets
• 12. Long-Term Receivables, Investments and Other
• 13. Equity-Accounted Investees
• 14. Accounts Payable and Accrued Liabilities
• 15. Short-Term Debt
• 16. Long-Term Debt
• 17. Finance Lease Obligation
• 18. Other Liabilities

• 19. Provisions
• 20. Share Capital
• 21. Employee Benefit Expense
• 22. Finance Costs
• 23. Other Income
• 24. Income Taxes
• 25. Per Share Amounts
• 26. Statements of Cash Flows
• 27. Share-Based Compensation Plans
• 28. Pension and Other Post-Retirement Benefits
• 29. Financial Instruments and Related Risk Management
• 30. Capital Management
• 31. Commitments and Contingencies
• 32. Segmented Information
• 33. Group Entities
• 34. Jointly Controlled Assets
• 35. Jointly Controlled Entities
• 36. Acquisition of Controlling Interest in UFP Investments LLC (“UFP”)
• 37. Related Parties