EDF_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

Accounting principles Note 1 and methods

Other operating income and Note 7 transfers of charges Purchases and other external Note 8 expenses

419

431

Accounting standards

419 419 420 420 420 421 421 422 422 422 422 422 422 423 423 424 425 425 425

1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9

Management judgments and estimates

432

Sales

Intangible assets

Taxes other than income taxes Note 9

432

Property, plant and equipment Long-term asset impairment

Personnel expenses Note 10

432

Financial assets

Operating depreciation, Note 11

Inventories and work-in-progress

amortisation and provisions

433

Accounts receivable and marketable securities

Bond issuance expenses and redemption premiums 1.10 Unrealised foreign exchange gains and losses 1.11

Depreciation and amortisation 11.1 Provisions and impairment 11.2

433 433

Tax-regulated provisions 1.12

Other operating expenses Note 12

433

Additional equity 1.13

Special concession liabilities 1.14

Financial result Note 13

434

6.

Provisions other than employee benefit provisions 1.15

Employee benefits 1.16

Exceptional result Note 14

434

Derivatives 1.17

Income taxes Note 15

435

Commodity contracts 1.18

Environment 1.19

Tax group 15.1

435 435 435 435

Income tax payable 15.2

Significant events Note 2 and transactions

Tax credit for competitivity and employment (CICE) 15.3

426

Deferred taxes 15.4

Capital increase by EDF SA

426 426 427 427 428

2.1 2.2 2.3 2.4 2.5 2.6

BALANCE SHEET

436

Acquisition of 75.5% of Framatome

Clarifications on the Hinkley Point C project Finalisation of the sale of 49.9% of CTE

Gross values of intangible and Note 16 tangible fixed assets Depreciation, amortisation and Note 17 impairment of intangible and tangible fixed assets

436

¥137 billion Samurai bond issue

Unconstitutionality of the 3% contribution on

dividend distributions

428

Regulatory changes in 2017 Note 3 Regulated electricity sales tariffs in france Compensation for public energy service charges 3.1 3.2

429

436

429

Financial assets Note 18 Change in financial assets 18.1

437

(CSPE)

429 430 430

437

French capacity mechanism

3.3 3.4 3.5

Subsidiaries and investments of at least 50% of 18.2 capital Subsidiaries and investments under 50% 18.3

Regulated gas sales tariffs in France Energy savings certificates: fourth period

438 438 439 439

(2018-2020)

430 430

Investment securities portfolio 18.4 Variation in treasury shares 18.5

ARENH

3.6

Financial loans and receivables related to 18.6 investments

INCOME STATEMENT

431

439

Sales Note 4

431

Inventories and work-in-progress Note 19 440 Other current assets Note 20 440 Marketable securities Note 21 440

Operating subsidies Note 5

431

Reversals of provisions and Note 6 impairment

431

417

EDF I Reference Document 2017