EDF / 2020 Universal Registration Document
6 FINANCIAL STATEMENTS
Notes to the consolidated financial statements
Notes to the consolidated financial statements
Note 1
Group accounting policies
303
Property, plant and equipment Note 10 and intangible assets (excluding French public electricity distribution concession assets)
Declaration of conformity 1.1
and Group accounting policies
303 303 304
336 336 337
Changes in accounting standards 1.2
Goodwill 10.1
Basis for preparation of the financial statements 1.3
Other intangible assets 10.2
Comparability (including the effect 1.4 of the Covid-19 pandemic)
306
Property, plant and equipment used in generation 10.3 and other tangible assets owned by the Group
339 340
Note 2
Summary of significant events
312
Right-of-use assets 10.4
Property, plant and equipment operated under 10.5 concessions other than French public electricity distribution concessions
Note 3
Scope of consolidation
313 313 314 315 319 319
Changes in the scope of consolidation 3.1
341 342
Discontinued operations 3.2
Assets in progress 10.6
Scope of consolidation at 31 December 2020 3.3
Investments in intangible assets and property, 10.7 plant and equipment
345 345
Note 4
Segment reporting
Impairment/reversals 10.8
Reporting by operating segment 4.1 Sales to external customers, 4.2 by product and service group
French public electricity Note 11 distribution concessions
350
322
Property, plant and equipment operated under 11.1 French public electricity distribution concessions Special French public electricity distribution 11.2 concession liabilities Investments in associates Note 12 and joint ventures Coentreprise de Transport d’Électricité (CTE) 12.1
Note 5
Operating profit before depreciation
351
and amortisation
322 324 328 329 329
352
Sales 5.1
Fuel and energy purchases 5.2
Personnel expenses 5.3
353 353 354 354 355 355 356 357 359 359 360 360 360 361 361 362 362
Other operating income and expenses 5.4
Note 6
Net changes in fair value on energy
Taishan 12.2
and commodity derivatives, excluding trading activities
Other investments in associates and joint ventures 12.3
331
Working capital Note 13
Note 7
Other income and expenses
332
Working capital: composition and change 13.1
Inventories 13.2
Note 8
Financial result
332 332 332 333 333 334
Trade receivables 13.3 Trade payables 13.4 Other liabilities 13.5
Cost of gross financial indebtedness 8.1
Discount effect 8.2
Other financial income and expenses 8.3
Equity and basic earnings per share Note 14 and diluted earnings per share
Note 9
Income taxes
Breakdown of tax expense 9.1 Reconciliation of the theoretical 9.2
Share capital 14.1 Treasury shares 14.2
and effective tax expense (tax proof)
334 335
Dividends 14.3
Change in deferred tax assets and liabilities 9.3
Perpetual subordinated bonds 14.4 Convertible Green Bonds (OCEANEs) 14.5 Non-controlling interests (minority interests) 14.6
Breakdown of deferred tax assets 9.4 and liabilities by nature
335
Basic earnings per share 14.7
and diluted earnings per share
364
301
EDF - UNIVERSAL REGISTRATION DOCUMENT 2020
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