EDF / 2020 Universal Registration Document

6 FINANCIAL STATEMENTS Notes to the financial statements

Note 7

Other operating income and transfers of charges

2020

2019

(in millions of euros)

Other operating income Transfers of charges

745 101 846

753

96

OTHER OPERATING INCOME AND TRANSFERS OF CHARGES

849

Note 8

Purchases and other external expenses

2020

2019

(in millions of Euros)

Fuel purchases used (1) Energy purchases (2)

3,269

3,498

16,783 16,161 36,213

18,232 16,360

Services and other purchases used (3)

PURCHASES AND OTHER EXTERNAL EXPENSES 38,090 Fuel purchases used include costs relating to raw materials for energy generation (principally nuclear fuels and fissile materials, to a lesser extent gas, and coal and (1) oil in very small proportions), and purchases of services related to the nuclear fuel cycle. Fuel purchases used have decreased due to the lower nuclear power output in 2020, and the decrease in gas purchases for CCG (Combined Cycle Gas) facilities. This item also includes greenhouse gas emission rights used (see note 1.19.1): • at 31 December 2020, the volume of emissions was 5 million tonnes (6 million tonnes in 2019); • in 2020 EDF surrendered 6 million tonnes in respect of emissions generated in 2019 (8 million tonnes were surrendered in 2019 in respect of emissions generated in 2018). Energy purchases include purchases made under electricity purchase obligations. The decrease in energy purchases is principally explained by the decrease in (2) electricity and gas purchases on the markets. Service purchases include distribution network access fees invoiced by the subsidiary Enedis. Excluding delivery, service purchases increased by €285 million (3) between 2019 and 2020, and in 2020 they include €383 million of additional costs relating to repair work on the main secondary circuit welds in the Flamanville 3 EPR (see note 16 (4)).

The estimated impact of the Covid-19 pandemic on purchases and other external expenses in 2020 is €(463) million (see note 2.1).

Note 9

Taxes other than income taxes

Details of taxes other than income taxes are as follows:

2020

2019

(in millions of euros)

Taxes on salaries and wages*

169

144

Energy-related taxes

1,242

1,246

Local Economic Contribution

500 469 314

524 453 307

Property taxes

Other taxes

TOTAL TAXES OTHER THAN INCOME TAXES 2,674 Under the reform of France’s apprenticeship tax and training contribution system introduced by Law 2018-771 of 5 September 2018, no apprenticeship tax was * due on employee remuneration paid in 2019. 2,694

447

EDF - UNIVERSAL REGISTRATION DOCUMENT 2020