EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Notes to the consolidated financial statements

SEGMENT REPORTING NOTE 6 REPORTING BY OPERATING 6.1 SEGMENT Segment reporting presentation complies with IFRS 8, “Operating segments”. Segment reporting is determined before inter-segment eliminations. Inter-segment transactions take place at market prices. In accordance with IFRS 8, the breakdown used by the EDF group corresponds to the operating segments as regularly reviewed by the Management Committee. Following the acquisition of Framatome on 31 December 2017 (see note 3.2), the Group has created a new operating segment, “Reactors and Services (Framatome)”.

The Group uses the following segments: “ France – Generation and Supply ”; ■ “ France – Regulated activities ”: distribution, transmission, EDF’s island ■ activities and the activities of Electricité de Strasbourg; “ Reactors and Services (Framatome) ”: this segment reports the balance ■ sheet items of the Framatome subgroup following its acquisition at 31 December 2017; “ United Kingdom ”: the entities of the EDF Energy subgroup; ■ “ Italy ”: Edison entities and TdE SpA; ■ “ Other international ”: EDF International and the other gas and electricity ■ entities located in continental Europe, the US, Latin America and Asia; “Other activities” : comprising in particular EDF Trading, EDF Énergies ■ Nouvelles, Dalkia, and EDF Investissements Groupe. No segments have been merged.

6.1.1

At 31 December 2017

France – Generation and Supply

France – Regulated activities

Reactors and Services (Framatome)

United Kingdom Italy

Other international

Other activities

Inter-segment eliminations

Total

(in millions of euros) Income statements: External sales Inter-segment sales OPERATING PROFIT BEFORE DEPRECIATION AND AMORTISATION OPERATING PROFIT Intangible assets and property, plant and equipment Investments in associates and joint ventures (1) Other segment assets (2) Assets classified as held for sale Other non-allocated assets TOTAL SALES Balance sheet: Goodwill

34,533

5,732

- - -

8,681 9,918

4,649

6,119 1,694 7,813

69,632

1,073 10,164 35,606 15,896

7

22

173

(13,133) (13,133)

-

8,688 9,940

4,822

69,632

4,876 3,039

4,898 2,035

- -

1,035 (296)

910 (96)

457 314

1,566

- -

13,742

641

5,637

-

223

1,257 7,586

18

15

937

-

10,036

50,344 59,008

2,336 14,074 6,396

2,155 12,550

- 146,863

1,990

-

92

114

67

3,812

1,174 7,433

- -

7,249

28,909

3,904

1,694 4,306 2,405

628

49,279

- -

- -

- -

- -

- -

- -

- -

- -

-

67,325

TOTAL ASSETS

81,243 63,135

5,379 26,080 8,886

6,610 22,094

- 280,752

Other information: Net depreciation and amortisation

(3,128)

(2,797)

- (1,097)

(603) (150)

(246)

(666)

- -

(8,537)

Impairment

(73)

-

-

(246)

(19)

(30)

(518)

Equity (non-controlling interests) Investments in intangible assets and property, plant and equipment

-

39

209 5,109

370

407

1,208

-

7,342

5,831 14,747 At 31 December 2017, investments in associates and joint ventures include 50.1% of the interests in CTE (the joint venture holding RTE’s shares) which is now (1) part of the France – Generation and Supply segment. Other segment assets include inventories, trade receivables and other receivables. By convention, the CSPE receivable is totally allocated to the France – Regulated (2) Activities segment, in the amount of €1,147 million. 4,003 - 2,408 457 325 1,723 -

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EDF I Reference Document 2017