Résultats

Except for the impact, if any, of the matters described above, we have nothing to report regarding its fair presentation and consistency with the consolidated financial statements. plant and equipment operated under concession 1 9 3 Finance leases 1 9 4 Operating leases 1 9 5 Useful lives 8 9 10 11 12 12 12 12 12 13 13 13 13 14 14 14 14 15 15 15 2 3 1 Foundation of the National Electricity and Gas Industries pension organisation (CNIEG) 2 3 2 Affiliation to the standard pension system 2 3 3 Allocation of specific benefits under the specific electricity and gas pension system 2 3 4 Introduction of the CTA levy on natural gas and electricity transmission and distribution services 2 3 5 Financing of unregulated specific benefits 2 3 6 State guarantee 2 3 7 Accounting impacts 22 22 23 23 23 24 24 2 4 Measures affecting the electricity transmission and distribution networks 24 3.

Edison has been proportionally consolidated in the EDF Group' s financial statements since October 1, 2005. 1 1 2 2 EDF CONFIRMS THE NUCLEAR OPTION AS A SOLUTION FOR THE FUTURE Studies have continued on schedule with a view to beginning work on the first third. This transfer had no impact on the EDF Group' s consolidated financial statements, since RTE EDF Transport is fully consolidated (100 %

Only the ineffective portion of the hedge has an impact on income. 1 3 16 1 5 Financial liabilities Financial liabilities are recorded at amortised cost, with separation of embedded derivatives where applicable... The acquisition of minority interests in ERSA is treated as a transaction between shareholders in accordance with IAS 27 (amended,) and as a result has an impact of (124) million on equity in the Group' s consolidated financial statements.

24 3 2 2 Pro forma financial information with early integration of the impacts of the Law of August 9, 2004 on pensions and concession... year financial accounts at June 30, 2005 2 3 Impacts at January 1, 2005 2 3 1 Reconciliation of the balance sheet at December 31, 2004 under IFRS with the opening balance sheet at January 1, 2005 ASSETS (in millions of euros) Goodwill Intangible assets other than goodwill Property.

COMMUNITIES AND TERRITORIES Share value with the territory Mitigate social impacts Encourage development in vulnerable areas SUPPLIERS 1. 2... Achieve energy savings and offer financial solutions Develop social innovations DIALOGUE AND ADVOCACY JUST TRANSITION ESSENTIALS Our commitment to ethics in compliance with UN guiding principles on business and human rights Ethical conduct in accordance with the law is the absolute rule for all group employees.

However, because they concern situations likely to involve a large number of EDF' s' employees in France, any increase in such litigations could present a risk with a potentially significant, negative impact on the Group' s financial results... EDF publishes an annual sustainable development report on its website analysing the environmental, societal and social impacts of Group companies' industrial and commercial businesses.

However, because they concern situations likely to involve a large number of EDF' s' employees in France, any increase in such litigations could present a risk with a potentially significant, negative impact on the Group' s financial results... EDF publishes an annual sustainable development report on its website analysing the environmental, societal and social impacts of Group companies' industrial and commercial businesses.

which does not apply to EDF and therefore has no impact on the Group' s financial statements... In addition to their impacts on employee benefit obligations, the pension reform and support measures result in an increase in expenses for 2008... The impact of the pension reform and support measures on the net income before taxes for 2008 can thus be summarized as follows.

26 EDF / Financial Statements 2005 Consolidated financial statements 3 3 Impacts at January 1, 2005 3 3 1 Reconciliation of the balance sheet at December 31, 2004 under IFRS with the opening balance sheet at January 1, 2005 ASSETS (in millions of euros) Notes Goodwill Intangible assets other than goodwill Property.

-A financial liability, when the liability is extinguished due to cancellation or expiry of the obligation... 5 1 1 2 TRANSFER OF THE ELECTRICITY DISTRIBUTION BUSINESS TO A SUBSIDIARY In application of the French Law of December 7, 2006 on energy... Significant events and transactions of 2007 with an impact on the financial statements 2 1 2 2 TRANSFER OF THE ELECTRICITY DISTRIBUTION ACTIVITY TO A SUBSIDIARY IMPLEMENTING PROVISIONS FOR FRENCH LAW 2006- 739 OF JUNE 28, 2006 ON SUSTAINABLE MANAGEMENT OF RADIOACTIVE MATERIALS AND WASTE 110 111 112 113 113 114 115 115 115 115 2 3 2 4 2 5 FREE SHARE PLAN FOR GROUP EMPLOYEES INTERIM DIVIDEND CHANGES IN EDF' S CAPITAL AND A NEW EMPLOYEE OFFERING 3.