EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Income Statement

OTHER PROVISIONS NOTE 32

Details of changes in other provisions are as follows:

Decreases

Changes in scope (3)

Other Changes

31/12/2016

Increases

Utilisations

Reversals

31/12/2017

(in millions of euros)

Provisions for contingencies related to subsidiaries and investments

1,037

-

(122)

(18)

6 1 1

10 (1)

913 573 589

Provisions for tax liabilities Provisions for litigation

518 532

90 87

(27) (23)

(8)

(13)

5

Provisions for onerous contracts and losses on completion Provisions related to environmental schemes (1)

342

47

(94)

(93)

63

8

273

834

1,239 (1,172)

(3)

-

3

901

Other provisions for risks and liabilities (2)

1,286 4,549

451

(417)

(115) (250)

430 501

1

1,636

TOTAL 4,885 Provisions related to environmental schemes include provisions for greenhouse gas emission rights and renewable energy certificates (see note 49). (1) These provisions cover various contingencies and expenses related to operations (employers’ matching contributions to employee profit sharing, contractual (2) 1,914 (1,855) 26

maintenance obligations, etc.). None of these provisions is significant individually. Changes in scope mainly relate to the acquisition of Framatome (see note 3.2). (3)

SPECIAL FRENCH PUBLIC ELECTRICITY DISTRIBUTION NOTE 33 CONCESSION LIABILITIES

The changes in special concession liabilities for existing assets and assets to be replaced are as follows:

31/12/2017

31/12/2016

(in millions of euros)

Value in kind of assets (1)

47,813 (24,172) 23,641 13,149

46,497 (23,160) 23,337 12,613

Unamortised financing by the operator Rights in existing assets – net value Amortisation of financing by the grantor

Provisions for renewal

9,533

9,742

Rights in assets to be replaced

22,682 46,323

22,355 45,692

SPECIAL FRENCH PUBLIC ELECTRICITY DISTRIBUTION CONCESSION LIABILITIES

Including contributions received to finance concession assets, amounting to €144 million (€143 million in 2016). (1)

TRADE PAYABLES NOTE 34

31/12/2017

31/12/2016

(in millions of euros)

Trade payables – excluding EDF Trading

10,738 3,256 13,994

9,770 3,261 13,031

Trade payables – EDF Trading

TRADE PAYABLES

The Group has a reverse factoring programme allowing suppliers to transfer their receivables on EDF to a factoring company, at their own initiative.

For the Group, this programme does not cause any change in the substance and features of the receivables held by suppliers on EDF. In particular it does not affect the sequences of operating cash flows. The associated liabilities are therefore included in “trade payables” in the Group’s financial statements.

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EDF I Reference Document 2017