EDF / 2019 Universal registration document

6. Financial statements

Notes to the consolidated financial statements

Property, plant and equipment operated Note 24 under concessions for other activities Net value of property, plant and equipment operated 24.1 under concessions for other activities Movements in property, plant and equipment 24.2 operated under concessions for other activities (excluding assets in progress) Property, plant and equipment used in Note 25 generation and other tangible assets owned by the Group, including right-of-use assets Net value of property, plant and equipment used in 25.1 generation and other tangible assets owned by the Group, including right-of-use assets Movements in property, plant and equipment used in 25.2 generation and other tangible assets owned by the Group (excluding assets in progress and right-of-use assets)

Other provisions Note 35

359

332

Special French public electricity Note 36 distribution concession liabilities

359

332

Trade payables Note 37

360

333

Other liabilities Note 38

360 360 360 360 360 361

Advances and progress payments received 38.1

Tax liabilities 38.2

Deferred income on long-term contracts 38.3

333

Other items 38.4

Contract liabilities 38.5

333

Financial assets and liabilities 362 Current and non-current financial assets Note 39 362 Breakdown between current and 39.1 non-current financial assets 362 Debt and equity securities 39.2 362 Loans and financial receivables 39.3 363 Change in financial assets other than derivatives 39.4 363 Cash and cash equivalents Note 40 364

334 335

Right-of-use assets 25.3

Investments in associates Note 26 and joint ventures Coentreprise de Transport d’Électricité (CTE) 26.1

335 336 336

Taishan 26.2

Current and non-current financial Note 41 liabilities

Inventories Note 27

337

364

Trade receivables Note 28

337 338 338 338

Breakdown between current and 41.1 non-current financial liabilities Loans and other financial liabilities 41.2

364 365 368

Trade receivables due and not yet due 28.1

Assignment of receivables 28.2

Net indebtedness 41.3

Contract assets 28.3

Other information on financial assets Note 42 and liabilities

Other receivables Note 29

338

369 369 370

Equity Note 30 Share capital 30.1 Treasury shares 30.2

339 339 339 339 339 340

Fair value of financial instruments 42.1

Offsetting of financial assets and liabilities 42.2

Management of market Note 43 and counterparty risks

Dividends 30.3

371

Equity instruments 30.4

Derivatives and hedge accounting Note 44

371 372 372 372 372 374 375 375 375 376

Non-controlling interests (minority interests) 30.5

Fair value hedges 44.1 Cash flow hedges 44.2

Provisions Note 31

341

Hedges of net investments in foreign entities 44.3 Impact of hedging derivatives on equity 44.4 Commodity-related fair value hedges 44.5 Non-hedging derivatives Note 45 Interest rate derivatives held for trading 45.1 Currency derivatives held for trading 45.2 Non-hedging commodity derivatives 45.3

Provisions related to nuclear generation Note 32 – back-end of the nuclear cycle, plant decommissioning and last cores

341 342 349

Nuclear provisions in France 32.1 EDF Energy’s nuclear provisions 32.2

Other provisions for decommissioning Note 33

351

Provisions for employee benefits Note 34

351 351

EDF group 34.1

France (Regulated activities 34.2 and Generation and Supply)

353 356

United Kingdom 34.3

284

EDF | Universal registration document 2019

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