EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Notes to the consolidated financial statements

Property, plant and equipment Note 21 operated under concessions for other activities Net value of property, plant and equipment 21.1 operated under concessions for other activities Movements in property, plant and equipment 21.2 operated under concessions for other activities (excluding assets in progress) Property, plant and equipment Note 22 used in generation and other tangible assets owned by the Group Net value of property, plant and equipment used in 22.1 generation and other tangible assets owned by the Group Movements in property, plant and equipment used 22.2 in generation and other tangible assets owned by the Group (excluding assets in progress and finance-leased assets)

Other provisions Note 32

374

Special French public electricity Note 33

348

distribution concession liabilities 374

348

Trade payables Note 34

374

Other liabilities Note 35

375

348

Advances and progress payments received 35.1

375 375 375

Tax liabilities 35.2

Deferred income on long-term contracts 35.3

FINANCIAL ASSETS AND LIABILITIES

349

376

349

Current and non-current Note 36 financial assets Breakdown between current and non-current 36.1 financial assets

376

376 376 377 377

349 350

Details of financial assets 36.2 Loans and financial receivables 36.3

Finance lease contracts 22.3

Investments in associates Note 23 and joint ventures Coentreprise de transport d’électricité (CTE) 23.1

Change in financial assets other than derivatives 36.4

351

Cash and cash equivalents Note 37

378

351 352 353 353

CENG 23.2 Taishan 23.3 Alpiq 23.4

Current and non-current Note 38 financial liabilities Breakdown between current and non-current 38.1 financial liabilities

379

379 379 382

Inventories Note 24

354

Loans and other financial liabilities 38.2

Trade receivables Note 25

355

Net indebtedness 38.3

Trade receivables due and not yet due 25.1

355 355

Other information on financial Note 39 assets and liabilities

Assignment of receivables 25.2

383

Other receivables Note 26

355

Fair value of financial instruments 39.1

383 384

Offsetting of financial assets and liabilities 39.2

Equity Note 27 Share capital 27.1 Treasury shares 27.2

356

Management of market and Note 40 counterparty risks Derivatives and hedge Note 41 accounting Hedges of net investments in foreign entities 41.3 Impact of hedging derivatives on equity 41.4 Commodity-related fair value hedges 41.5 Non-hedging derivatives Note 42 Interest rate derivatives held for trading 42.1 Currency derivatives held for trading 42.2 Non-hedging commodity derivatives 42.3 Fair value hedges 41.1 Cash flow hedges 41.2

356 356 356 356 357

385

Dividends 27.3

Equity instruments 27.4

386

Non-controlling interests (minority interests) 27.5

386 386 386 387 388

Provisions Note 28

358

Provisions related to nuclear Note 29 generation - back-end of the nuclear cycle, plant

389

decommissioning and last cores 359

389 389 390

Nuclear provisions in France 29.1 EDF Energy’s nuclear provisions 29.2 Other provisions for Note 30 decommissioning

359 365

366 Provisions for employee benefits Note 31 367 EDF group 31.1 367 France (regulated activities, and generation 31.2 and supply) 368 United Kingdom 31.3 371

302

EDF I Reference Document 2017