EDF / 2018 Reference document

6.

FINANCIAL STATEMENTS Financial assets and liabilities

FINANCIAL ASSETS AND LIABILITIES

CURRENT AND NON-CURRENT FINANCIAL ASSETS NOTE 36 BREAKDOWN BETWEEN CURRENT AND NON-CURRENT FINANCIAL ASSETS 36.1

Current and non-current financial assets break down as follows:

31/12/2018

31/12/2017

Current Non-current

Total

Current Non-current

Total

(in millions of euros)

Instruments at fair value through OCI with recycling Instruments at fair value through OCI with no recycling Instruments at fair value through profit and loss

17,659

5,279

22,938

- - -

- - -

- - -

6

407

413

3,175

16,985

20,160

Available-for-sale financial assets Debt and equity securities

-

-

-

19,312 19,312

21,612 21,612

40,924 40,924

20,840 6,404 1,646 2,253 31,143

22,671

43,511

Trading derivatives – Positive fair value in profit and loss Hedging derivatives – Positive fair value in profit and loss

-

6,404 4,383

2,614

-

2,614 3,580

2,737

837

2,743

Loans and financial receivables (1)

11,696 37,104

13,949 68,247

2,190 24,953

12,432 36,787

14,622 61,740

CURRENT AND NON-CURRENT FINANCIAL ASSETS

Including impairment of €(281) million at 31 December 2018 (€(189) million at 31 December 2017). (1)

36.2

DEBT AND EQUITY SECURITIES

Details of debt and equity securities are shown in the table below.

31/12/2018

31/12/2017

At fair value through OCI with recycling

At fair value through OCI with no recycling

At fair value through profit and loss

At fair value through OCI with recycling

Total

(IFRS 9)

(IAS 39)

(in millions of euros)

Debt and equity securities EDF dedicated assets

5,292

- -

16,528

21,820 20,538 1,153 43,511

20,848 18,963 1,113 40,924

Liquid assets

17,575

2,963

Other securities (1)

71

413 413

669

22,938

20,160

TOTAL

Investments in non-consolidated companies, principally EDF Invest. (1)

Information on EDF’s dedicated assets is given in note 45. Changes in the fair value of debt and equity securities were recorded in equity (EDF share) over the period as follows:

2018 (IFRS 9)

2017 (IAS 39)

Gross changes in fair value recorded in OCI with no recycling (1)

Gross changes in fair value recorded in OCI with recycling (1)

Gross changes in fair value recycled to profit and loss (2)

Gross changes in fair value recorded in equity (1)

Gross changes in fair value recycled to profit and loss (2)

(in millions of euros) EDF dedicated assets

- -

(72) (43)

(12)

807

673

Liquid assets Other assets

12

22 (5)

34 10

(37) (37)

-

- -

(115)

824

717

DEBT AND EQUITY SECURITIES (3)

+ / ( ): increase/(decrease) in equity (EDF share). (1) + / ( ): increase/(decrease) in income (EDF share). (2) Excluding associates and joint ventures. (3)

In 2018, gross changes in fair value recorded in OCI with recycling principally concern EDF (€(115) million, including €(60) million for dedicated assets).

In 2017, gross changes in fair value principally concerned EDF (€107 million, including €134 million for dedicated assets).

398

EDF I Reference Document 2018