EDF_REGISTRATION_DOCUMENT_2017

6.

FINANCIAL STATEMENTS Notes to the financial statements

Variation in cash and cash Note 22

Financial liabilities Note 33

454

equivalents reported in the cash flow statement

Breakdown of loans by currency, before and after 33.1 hedging instruments Breakdown of loans by type of interest rate before 33.2 and after hedging Unrealised foreign exchange Note 34 gains

441

454

Unrealised foreign exchange Note 23 losses

455

441

455

Changes in equity Note 24

442

Share capital 24.1 Dividends 24.2

442 442

OTHER INFORMATION

456

Financial instruments Note 35

456

Additional equity Note 25

443

Off-balance sheet commitments related to currency 35.1 and interest rate derivatives Impacts of financial instrument transactions on net 35.2 income Fair value of derivative financial instruments 35.3

Special concession liabilities Note 26

443

456

Provisions for risks Note 27

443

457 457

Provisions related to nuclear Note 28 generation - back-end of the nuclear cycle, plant Provisions for spent nuclear fuel management 28.1 Provision for waste removal and conditioning - 28.2 Provision for long-term radioactive waste management Decommissioning provisions for nuclear power 28.3 plants

Other off-balance sheet Note 36

commitments and operations 458

decommissioning and last cores 444

Commitments given 36.1 Commitments received 36.2 Other types of commitment 36.3

458 459 459

444

Contingent liabilities Note 37

459

445

Dedicated assets Note 38

460

446 448

Regulations 38.1

460 460 461

Provisions for last cores 28.4

Portfolio contents and measurement 38.2 Present cost of long-term nuclear obligations 38.3

Discounting of provisions related to nuclear 28.5 generation and sensitivity analyses

448

Other provisions for Note 29 decommissioning 449 Provisions for employee benefits Note 30 450 Provisions for post-employment benefits 30.1 451 Provisions for other long-term benefits for current 30.2 employees 451 Fund assets 30.3 452 Actuarial assumptions 30.4 452 Provisions for other expenses Note 31 453 Liabilities Note 32 453

Related parties Note 39 Relations with subsidiaries 39.1

462

462

Relations with the french state and state-owned 39.2 entities

462

Environment Note 40

463

Greenhouse gas emission rights 40.1 Energy savings certificates 40.2

463 463

Management compensation Note 41

464

Subsequent events Note 42

464

Confirmation of the European Commission decision 42.1 on the tax treatment of provisions established between 1987 and 1996 for renewal of general network facilities

464

418

EDF I Reference Document 2017