EDF_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS Income Statement

TRADE RECEIVABLES NOTE 25

Details of net trade receivables are as follows:

31/12/2017

31/12/2016

(in millions of euros)

Trade receivables, gross value – excluding EDF Trading

20,927

21,022

Trade receivables, gross value – EDF Trading

3,530

3,331

Impairment

(1,046) 23,411

(1,057) 23,296

TRADE RECEIVABLES, NET VALUE

Most trade receivables mature within one year.

25.1

TRADE RECEIVABLES DUE AND NOT YET DUE

31/12/2017

31/12/2016

Gross value Provision

Net value 23,411

Gross value Provision

Net value 23,296 1,028

(in millions of euros)

24,457 1,172

(1,046)

24,353 1,214

(1,057)

TRADE RECEIVABLES

overdue by up to 6 months overdue by 6-12 months

(260) (137) (532) (929) (117)

912 298 358

(186) (152) (595) (933) (124)

435 890

491

339 510

6.

overdue by more than 12 months

1,105 2,810

Trade receivables due

2,497

1,568

1,877

Trade receivables not yet due

21,960

21,843

21,543

21,419

25.2

ASSIGNMENT OF RECEIVABLES

31/12/2017

31/12/2016

(in millions of euros)

Trade receivables assigned and wholly retained in the balance sheet Trade receivables assigned and partly retained in the balance sheet

-

-

41

33

Trade receivables assigned and wholly derecognised

903

1,304

The Group assigned trade receivables for a total of €903 million at 31 December 2017, including €406 million by the Edison group (€1,304 million at 31 December 2016, including €665 million by the Edison group).

As most assignment operations are carried out on a recurrent, without-recourse basis, the corresponding receivables are not carried in the Group’s consolidated balance sheet.

OTHER RECEIVABLES NOTE 26

Details of other receivables are as follows:

31/12/2017

31/12/2016

(in millions of euros) Prepaid expenses

1,592 1,147 3,026 1,727 4,237

1,567 1,647 2,862 1,754 5,090

Contribution to the Public Electricity Service (CSPE)

VAT receivables

Other tax receivables

Other operating receivables

OTHER RECEIVABLES Non-current portion

11,729

12,920

2,168 9,561

2,268

Current portion

10,652 13,135

Gross value Impairment

11,804

(75)

(215)

At 31 December 2017, other receivables include an amount of €1,147 million rest of the CSPE receivable is reported in “Loans and financial receivables” corresponding to the CSPE receivable (€1,647 million at 31 December 2016). The (see note 36.3).

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EDF I Reference Document 2017