EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Financial assets and liabilities

39.2

OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES

39.2.1

At 31 December 2017

Amounts covered by a general offsetting agreement but not offset under IAS 32

Balance with offsetting under IAS 32

Net amount recognised after offsetting under IAS 32

Fair value of financial collateral Net amount

Gross amount offset under IAS 32

Gross amount recognised (before offsetting)

As reported in balance sheet

Balance without offsetting

Financial instruments

(in millions of euros) Fair value of derivatives – assets Fair value of derivatives – liabilities

6,194

234

11,067

(5,107)

5,960

(1,652)

(1,073)

3,235

(5,661)

(844)

(9,924)

5,107

(4,817)

1,652

768

(2,397)

39.2.2

At 31 December 2016

Amounts covered by a general offsetting agreement but not offset under IAS 32

Balance with offsetting under IAS 32

Net amount recognised after offsetting under IAS 32

Gross amount offset under IAS 32

Gross amount recognised (before offsetting)

As reported in balance sheet

Fair value of financial collateral

Balance without offsetting

Financial instruments

(in millions of euros) Fair value of derivatives – assets Fair value of derivatives – liabilities

Net amount

9,869

5,043

10,741

(5,915)

4,826

(1,689)

(2,303)

834

(7,370)

(5,240)

(8,045)

5,915

(2,130)

1,689

56

(385)

384

EDF I Reference Document 2017