154 Page 10 of 154 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Electricité de France (EDF or the" Company") is a French société anonyme governed by French law, and registered in France... It applies to financial assets carried at amortised cost, debt instruments carried at fair value through other comprehensive income, off-balance sheet commitments and financial guarantees previously governed by IAS 37, and contract assets measured in accordance with IFRS 15.