EDF_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS Notes to the consolidated financial statements

CASH FLOWS AND OTHER INFORMATION

Related parties Note 48

401

391

Transactions with entities included 48.1 in the scope of consolidation Relations with the French State 48.2 and State-owned entities Management compensation 48.3

401

Cash flows Note 43

391

401 402

Change in working capital 43.1

391 391

Investments in intangible and tangible assets 43.2

Environment Note 49

403

Off-balance sheet commitments Note 44 392 Commitments given 44.1 392 Commitments received 44.2 395 Contingent liabilities Note 45 397 Tax inspections 45.1 397 Labour litigation 45.2 397 Enedis – litigation with photovoltaic producers 45.3 397 Assets held for sale and related Note 46 liabilities 398 EDF’s dedicated assets Note 47 398 Regulations 47.1 398 Portfolio contents and measurement 47.2 398 Valuation of edf’s dedicated assets 47.3 399 Changes in dedicated assets in 2017 47.4 400 Present cost of long-term nuclear obligations 47.5 400 Dedicated assets of Framatome and SOCODEI 47.6 400

Greenhouse gas emission rights 49.1 Energy savings certificates 49.2 Renewable energy certificates 49.3

403 403 403

Subsequent events Note 50

404

Confirmation of the European Commission decision 50.1 on the tax treatment of provisions established between 1987 and 1996 for renewal of general network facilities

404

Scope of consolidation Note 51 at 31 December 2017

405

6.

Fully consolidated companies 51.1

405 406 407

Company held in the form of joint operations 51.2 Companies accounted for by the equity method 51.3 Companies in which the EDF group’s voting rights 51.4 differ from its percentage ownership

407

Statutory Auditors’ fees Note 52

408

303

EDF I Reference Document 2017