EDF / 2019 Universal registration document

6. Financial statements

Notes to the consolidated financial statements

Financial assets and liabilities

Current and non-current financial assets Note 39

39.1

Breakdown between current and non-current financial assets

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

31/12/2019

31/12/2018

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

17,711

6,208

23,919

17,659

5,279

22,938

5

447

452

6

407

413

1,593

20,193 26,848

21,786 46,157

3,175

16,985 22,671

20,160 43,511

Debt and equity securities

19,309

20,840

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

6,813 1,803 1,476

-

6,813 5,759

6,404 1,646 2,253

-

6,404 4,383

3,956

2,737

Loans and financial receivables*

15,415 46,219

16,891 75,620

11,696 37,104

13,949 68,247

CURRENT AND NON-CURRENT FINANCIAL ASSETS

29,401

31,143

Including impairment of €(352) million at 31 December 2019 (€(281) million at 31 December 2018). *

39.2

Debt and equity securities

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

31/12/2019

31/12/2018

At fair value through OCI with no recycling

At fair value through OCI with recycling

At fair value through profit and loss

Total

Total

(in millions of euros)

Debt and equity securities EDF dedicated assets

6,253

- -

19,765

26,018 18,900

21,820 20,538

Liquid assets

17,347

1,553

Other securities*

320

452 452

468

1,240

1,153

TOTAL

23,919

21,786

46,157

43,511

Investments in non-consolidated companies, principally EDF Invest. *

Information on EDF’s dedicated assets is given in note 48. Changes in the fair value of debt and equity securities were recorded in equity (EDF share) over the period as follows:

2019

2018

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

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

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

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)

(in millions of euros)

EDF dedicated assets

297 139

- -

136

(72) (43)

- -

(12)

Liquid assets Other assets

7

12

-

(22)

-

-

(37)

-

DEBT AND EQUITY SECURITIES  (3)

436

(22)

143

(115)

(37)

-

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

362

EDF | Universal registration document 2019

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