EDF / 2018 Reference document

6.

FINANCIAL STATEMENTS Notes to the consolidated financial statements

Provisions related to nuclear Note 29 generation – back-end of the nuclear cycle, plant Nuclear provisions in France 29.1 EDF Energy’s nuclear provisions 29.2 Other provisions for Note 30 decommissioning Provisions for employee Note 31 benefits

Other intangible assets Note 19

366

Property, plant and equipment Note 20 operated under French public electricity distribution concessions Net value of property, plant and equipment 20.1

decommissioning and last cores 380

380 386

367

operated under French public electricity distribution concessions

367

388

Movements in property, plant and equipment 20.2

operated under French public electricity distribution concessions (excluding assets in progress)

367

389

Property, plant and equipment Note 21 operated under concessions for other activities Net value of property, plant and equipment 21.1 operated under concessions for other activities Movements in property, plant and equipment 21.2 operated under concessions for other activities (excluding assets in progress) Property, plant and equipment Note 22 used in generation and other tangible assets owned by the Group Net value of property, plant and equipment 22.1 used in generation and other tangible assets owned by the Group Movements in property, plant and equipment 22.2

EDF group 31.1

389

France (regulated activities, and generation 31.2 and supply)

390 393

368

United Kingdom 31.3

368

Other provisions Note 32

396

Special French public electricity Note 33 distribution concession liabilities

368

396

Trade payables Note 34

396

369

Other liabilities Note 35

397

Advances and progress payments received 35.1

397 397 397 397 397

Tax liabilities 35.2

369

Deferred income on long-term contracts 35.3

used in generation and other tangible assets owned by the Group (excluding assets in progress and finance-leased assets)

Other items 35.4

Contract liabilities 35.5

369 370

FINANCIAL ASSETS AND LIABILITIES

Finance lease contracts 22.3

398

Investments in associates Note 23 and joint ventures Coentreprise de transport d’électricité (CTE) 23.1

371

Current and non-current Note 36 financial assets Breakdown between current and non-current 36.1 financial assets

371 372 373 373

398

CENG 23.2 Taishan 23.3 Alpiq 23.4

398 398 399 399

Debt and equity securities 36.2 Loans and financial receivables 36.3

Inventories Note 24

374

Change in financial assets other than derivatives 36.4

Trade receivables Note 25

375

Cash and cash equivalents Note 37

400

Trade receivables due and not yet due 25.1

375 375 375

Assignment of receivables 25.2

Current and non-current Note 38 financial liabilities Breakdown between current and non-current 38.1 financial liabilities

Contract assets 25.3

401

Other receivables Note 26

376

401 401 404

Equity Note 27 Share capital 27.1 Treasury shares 27.2

377

Loans and other financial liabilities 38.2

Net indebtedness 38.3

377 377 377 377 378

Other information on financial Note 39 assets and liabilities

Dividends 27.3

405

Equity instruments 27.4

Fair value of financial instruments 39.1

405 406

Non-controlling interests (minority interests) 27.5

Offsetting of financial assets and liabilities 39.2

Provisions Note 28

379

Management of market Note 40 and counterparty risks

407

320

EDF I Reference Document 2018