EDF / 2020 Universal Registration Document

6 FINANCIAL STATEMENTS Notes to the financial statements

Variation in cash and cash equivalents Note 22 reported in the cash flow statement

Liabilities Note 32

473

457

Financial liabilities Note 33

474

Unrealised foreign exchange losses Note 23

458

Breakdown of loans by currency, before 33.1 and after hedging instruments

474

Changes in equity Note 24

458 458 458

Breakdown of loans by type of interest rate before 33.2 and after hedging

475

Share capital 24.1

Dividends 24.2

Unrealised foreign exchange gains Note 34

475

Additional equity Note 25

459

Financial instruments Note 35

476

Special concession liabilities Note 26

460

Off-balance sheet commitments related to currency 35.1 and interest rate derivatives Impacts of financial instrument transactions 35.2 on net income Fair value of derivative financial instruments 35.3 Other off-balance sheet commitments Note 36 and operations

476

Provisions for risks Note 27

460

477 477

Provisions related to nuclear generation Note 28 – back-end of the nuclear cycle, plant decommissioning and last cores

461 462

477 478 478 478

Provisions for spent fuel management 28.1 Provisions for long-term radioactive 28.2 waste management

Commitments given 36.1 Commitments received 36.2 Other types of commitment 36.3

462 464 467 467

Decommissioning provisions for nuclear power plants 28.3

Provisions for last cores 28.4

Contingent liabilities Note 37

479

Discount rate, inflation and sensitivity analyses 28.5

Dedicated assets Note 38

479 479

Other provisions for decommissioning Note 29

469

Regulations 38.1

Provisions for employee benefits Note 30 Provisions for post-employment benefits 30.1 Provisions for other long-term benefits 30.2 for current employees

470 471

Strategic allocation and composition 38.2 of dedicated assets Related parties Note 39 Relations with subsidiaries 39.1 Relations with the French State 39.2 and State-owned entities

479

481 481

471 472 472

Fund assets 30.3

Actuarial assumptions 30.4

482

Provisions for other expenses Note 31

473

Management compensation Note 40

482

Subsequent events Note 41

482

428

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EDF - UNIVERSAL REGISTRATION DOCUMENT 2020