NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

For the years ended December 31, 2007 and 2006

($Cdn thousands except per share amounts and as noted)

29. Segmented Information

Cameco has four reportable segments: uranium, fuel services, electricity and gold. The uranium segment involves the exploration for, mining, milling, purchase and sale of uranium concentrate. The fuel services segment involves the refining, conversion and fabrication of uranium concentrate and the purchase and sale of conversion services. The electricity segment involves the generation and sale of electricity. The gold segment involves the exploration for, mining, milling and sale of gold.

Cameco's reportable segments are strategic business units with different products, processes and marketing strategies.

Accounting policies used in each segment are consistent with the policies outlined in the summary of significant accounting policies.

(a) Business Segments

2007

(Millions) Uranium  Fuel Services Electricity  Gold  Inter-Segment  Total 
Revenue $ 1,269.4  $ 238.6  $ 417.8  $ 404.9  $ (21.0) $ 2,309.7 
             
Expenses            
Products and services sold
516.3  237.8  233.0  246.0  (21.4) 1,211.7 
Depreciation, depletion and reclamation
104.7  24.1  45.8  50.9  –  225.5 
Exploration
46.0  –  –  20.8  –  66.8 
Research and development
0.2  3.4  –  –  –  3.6 
Other
6.4  –  –  3.2  –  9.6 
Cigar Lake remediation
29.4  –  –  –  –  29.4 
Restructuring costs [note 24]
–  –  –  113.0  –  113.0 
Loss (gain) on sale of assets
(5.8) –  1.8  –  –  (4.0)
Non-segmented expenses
          188.1 
Earnings (loss) before income taxes and minority interest 572.2  (26.7) 137.2  (29.0) 0 .4  466.0 
Income tax expense
          29.5 
Minority interest
          20.4 
Net earnings           $ 416.1 
             
Assets $ 3,383.8  $ 272.2  $ 821.3  $ 638.6  $ –  $ 5,115.9 
Intangibles $ –  $ 108.7  $ –  $ –  $ –  $ 108.7 
Goodwill $ –  $ –  $ –  $ 146.8  $ –  $ 146.8 
Capital expenditures for the year $ 304.9  $ 26.3  $ 30.9  $ 132.4  $ –  $ 494.5 

2006

(Millions) Uranium  Fuel Services  Electricity  Gold  Inter-Segment  Total 
Revenue $ 803.3  $ 224.1  $ 407.6  $ 414.1  $ (17.4) $ 1,831.7 
             
Expenses            
Products and services sold
472.1  180.2  221.0  268.4  (13.9) 1,127.8 
Depreciation, depletion and reclamation
94.2  19.1  43.5  44.4  (1.5) 199.7 
Exploration
31.7  –  –  26.5  –  58.2 
Research and development
–  2.7  –  –  –  2.7 
Other
4.2  –  –  (15.4) –  (11.2)
Cigar Lake remediation
20.6  –  –  –  –  20.6 
Loss (gain) on sale of assets
(0.4) 0.5  –  (1.3) –  (1.2)
Non-segmented expenses
          89.6 
Earnings (loss) before income taxes and minority interest 180.9  21.6  143.1  91.5  (2.0) 345.5 
Income tax recovery
          (68.8)
Minority interest
          38.6 
Net earnings           $ 375.7 
             
Assets $ 3,100.6  $ 252.5  $ 758.6  $ 734.6  $ –  $ 4,846.3 
Intangibles $ –  $ 114.0  $ –  $ –  $ –  $ 114.0 
Goodwill $ –  $ –  $ $ 180.1  $ –  $ 180.1 
Capital expenditures for the year $ 287.8  $ 17.9  $ 33.2  $ 120.7  $ –  $ 459.6 

(b) Geographic Segments

(Millions) 2007 2006
 
Revenue from products and services    
Canada – domestic $ 610.7 $ 525.2
          – export
258.8 271.0
United States 1,035.3 621.3
Kyrgyzstan 225.0 223.1
Mongolia 179.9 191.1
  $ 2,309.7 $ 1,831.7
 
Assets    
Canada $ 3,894.0 $ 3,560.7
United States 242.5 323.4
Kyrgyzstan 577.7 576.9
Mongolia 247.6 305.5
Europe 275.8 286.2
Kazakhstan 133.8 87.7
  $ 5,371.4 $ 5,140.4

(c) Major Customers

Cameco relies on a small number of customers to purchase a significant portion of its uranium concentrates and uranium conversion services. During 2007, revenues from one customer of Cameco's uranium and fuel services segments represented approximately $179,175,000 (2006 – $64,270,000), approximately 12% (2006 – 6%) of Cameco's total revenues from these segments. As customers are relatively few in number, accounts receivable from any individual customer may periodically exceed 10% of accounts receivable depending on delivery schedules.

During 2007, electricity revenues from one customer of BPLP represented approximately 6% of BPLP's total revenues. In 2006, electricity revenues from BPLP's two largest customers represented approximately 15% and 12% of BPLP's total revenues.