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Vigeo Eiris Opinion on EDF Green Bond Framework (September 2016)

Providing this opinion does not mean that Vigeo Eiris certifies the materiality, the excellence or the irreversibility of the assets financed by the Green Bond. This opinion is based on the review of the three components of a sustainable Green Bond, in line with the Green Bond Principles... VIGEO EIRIS OPINION Vigeo Eiris confirms that the bond considered by EDF is a" Green Bond", aligned in line with the Green Bond Principles and our level of assurance on the sustainability of this bond is reasonable3.

Consolidated financial statements at December 31, 2010

-or assets the Group has elected to include in this category under the option allowed by IAS 39... financial instruments valued using valuation techniques based wholly or partly on non- observable parameters. 1 3 17 1 2 Held to maturity financial assets This category covers fixed term investments which the Group acquires with the intent and ability to hold to maturity.

Consolidated financial statements at December 31, 2009

-or assets the Group has elected to include in this category under the option allowed by IAS 39... 3 16 1 2 HELD TO MATURITY FINANCIAL ASSETS This category covers fixed... Dedicated assets held for a long or very long-term horizon are by default classified in this category.

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