EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Financial assets and liabilities

FINANCIAL ASSETS AND LIABILITIES

CURRENT AND NON-CURRENT FINANCIAL ASSETS NOTE 36 BREAKDOWN BETWEEN CURRENT AND NON-CURRENT FINANCIAL ASSETS 36.1

Current and non-current financial assets break down as follows:

31/12/2017

31/12/2016

Current Non-current

Total 2,614

Current Non-current

Total 3,813

(in millions of euros)

Financial assets at fair value through profit or loss

2,614

-

3,813

-

Available-for-sale financial assets

19,312

21,612

40,924

22,402 2,157 1,614 29,986

17,888

40,290

Positive fair value of hedging derivatives

837

2,743

3,580

3,899

6,056

Loans and financial receivables

2,190 24,953

12,432 36,787

14,622 61,740

13,342 35,129

14,956 65,115

CURRENT AND NON-CURRENT FINANCIAL ASSETS (1)

Including impairment of €(547) million at 31 December 2017 (€(566) million at 31 December 2016). (1)

36.2

DETAILS OF FINANCIAL ASSETS

36.2.1

Financial assets carried at fair value with changes in fair value included in income

31/12/2017

31/12/2016

(in millions of euros)

Positive fair value of trading derivatives Fair value of financial assets held for trading

2,614

3,813

-

-

FINANCIAL ASSETS CARRIED AT FAIR VALUE WITH CHANGES IN FAIR VALUE INCLUDED IN INCOME

2,614

3,813

Financial assets carried at fair value with changes in fair value included in income mainly concern EDF Trading.

36.2.2

Available-for-sale financial assets

31/12/2017

31/12/2016

Debt securities

Debt securities

Total

Total

Equities (1)

Equities (1)

EDF dedicated assets

11,462 3,145 1,007 15,614

9,386

20,848 18,963 1,113 40,924

9,201 4,507

7,766

16,967 22,266 1,057 40,290

Liquid assets

15,818

17,759

Other securities

106

944

113

25,310

14,652

25,638

AVAILABLE-FOR-SALE FINANCIAL ASSETS

Equities or Undertakings for Collective Investments in Transferable Securities (UCITS). (1)

Changes in the fair value of available-for-sale financial assets were recorded in equity (EDF share) over the period as follows:

2017

2016

Gross changes in fair value transferred to income (2)

Gross changes in fair value transferred to income (2)

Gross changes in fair value recorded in equity (1)

Gross changes in fair value recorded in equity (1)

EDF dedicated assets

807

673

760

488

Liquid assets

22 (5)

34 10

63 (5)

12

Other securities

-

824

717

818

500

AVAILABLE-FOR-SALE FINANCIAL ASSETS (3) +/( ): increase/(decrease) in equity (EDF share). (1) +/( ): increase/(decrease) in net income (EDF share). (2) Excluding associates and joint ventures. (3)

Gross changes in fair value included in equity (EDF share) in 2017 and 2016 principally concern EDF. No significant impairment was recorded in 2017.

376

EDF I Reference Document 2017