EDF / 2018 Reference document

6.

FINANCIAL STATEMENTS Financial assets and liabilities

39.2

OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES

39.2.1

At 31 December 2018

Amounts covered by a general offsetting agreement but not offset under IAS 32

Balance with offsetting under IAS 32

Gross amount offset under IAS 32

Gross amount recognised (before offsetting)

Net amount recognised after offsetting under IAS 32

As reported in balance sheet

Balance without offsetting

Fair value of financial collateral Net amount

Financial instruments

(in millions of euros)

Fair value of derivatives – assets Fair value of derivatives – liabilities

10,787

218

16,481

(5,912)

10,569

(1,711)

(960)

7,898

(10,108)

(848)

(15,172)

5,912

(9,260)

1,711

959

(6,590)

39.2.2

At 31 December 2017

Amounts covered by a general offsetting agreement but not offset under IAS 32

Balance with offsetting under IAS 32

Gross amount offset under IAS 32

Gross amount recognised (before offsetting)

Net amount recognised after offsetting under IAS 32

As reported in balance sheet

Balance without offsetting

Fair value of financial collateral Net amount

Financial instruments

(in millions of euros) Fair value of derivatives – assets Fair value of derivatives – liabilities

6,194

234

11,067

(5,107)

5,960

(1,652)

(1,073)

3,235

(5,661)

(844)

(9,924)

5,107

(4,817)

1,652

768

(2,397)

406

EDF I Reference Document 2018