EDF / 2020 Universal Registration Document

6 FINANCIAL STATEMENTS

Notes to the consolidated financial statements

5.3

Personnel expenses

Personnel expenses comprise:

2020

2019*

(in millions of euros)

Wages and salaries Social contributions

(9,024) (2,020)

(8,914) (1,951)

Employee profit sharing

(271) (347) (219)

(277) (360) (251)

Other contributions related to personnel Other expenses linked to short-term benefits

Short-term benefits

(11,881)

(11,753)

Expenses under defined-contribution plans Expenses under defined-benefit plans

(952) (944)

(988) (801)

Post-employment benefits Other long-term expenses

(1,896)

(1,789)

(155)

(222)

Termination payments

(25)

(33)

Other personnel expenses PERSONNEL EXPENSES

(180)

(255)

(13,957)

(13,797)

Restated for the impacts of IFRS 5 due to the change in scope of E&P operations (see note 1.4.2). *

Excluding foreign exchange effects and changes in the scope of consolidation, personnel expenses increased by 1.1% from 2019, mainly in the France – Regulated activities, EDF Renewables segments and Dalkia. Average workforce comprises:

2020

2019

IEG status

95,530 65,673

96,818 64,704

Other

AVERAGE WORKFORCE

161,203

161,522

Average workforce numbers for the controlled entities and joint operations are reported on a full-time equivalent basis. A more detailed presentation of workforce categories can be found in the “Environmental and Societal Information – Human Resources” section of the Universal Registration Document in section 3.4.2.1.1, “Workforce of the EDF group”.

5.4

Other operating income and expenses

Other operating income and expenses comprise:

2020

Notes

2019 (1)

(in millions of euros)

5.4.1 5.4.2 5.4.2

Operating subsidies

8,305

7,834

Net income on deconsolidation Gains on disposal of fixed assets

221

576

(229) (203) (348)

(188) (107)

Net increase in provisions on current assets (2)

Net increase in provisions for operating contingencies and losses

(54)

5.4.3

Other items

(1,963) 5,783

(1,374) 6,687

OTHER OPERATING INCOME AND EXPENSES

Restated for the impacts of IFRS 5 due to the change in scope of E&P operations (see note 1.4.2). (1) See the impairment of trade receivables as a result of the Covid-19 pandemic in note 1.4.1.2. (2)

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EDF - UNIVERSAL REGISTRATION DOCUMENT 2020