6. Financial statements

Note 31 Provisions

The breakdown between current and non-current provisions is as follows:



31/12/201931/12/2018
(in millions of euros)NotesCurrentNon-currentTotalCurrentNon-currentTotal
Provisions for the back-end of the nuclear cycle

Provisions for the back-end of the nuclear cycle

31/12/2019

1,432

Provisions for the back-end of the nuclear cycle

31/12/2018

23,822

25,2541,51522,36223,877
Provisions for decommissioning and last cores

Provisions for decommissioning and last cores

31/12/2019

364

Provisions for decommissioning and last cores

31/12/2018

31,761

32,12530226,84227,144
Provisions related to nuclear generation

Provisions related to nuclear generation


32

Provisions related to nuclear generation

31/12/2019

1,796

Provisions related to nuclear generation

31/12/2018

55,583

57,3791,81749,20451,021
Other provisions for decommissioning

Other provisions for decommissioning


33

Other provisions for decommissioning

31/12/2019

105

Other provisions for decommissioning

31/12/2018

1,573

1,678912,0332,124
Provisions for employee benefits

Provisions for employee benefits


34

Provisions for employee benefits

31/12/2019

945

Provisions for employee benefits

31/12/2018

20,539

21,48499817,62718,625
Other provisions

Other provisions


35

Other provisions

31/12/2019

2,710

Other provisions

31/12/2018

3,065

5,7753,1042,9086,012
TOTAL PROVISIONS

TOTAL PROVISIONS

31/12/2019

5,556

TOTAL PROVISIONS

31/12/2018

80,760

86,3166,01071,77277,782

Note 32 Provisions related to nuclear generation – back-end of the nuclear cycle, plant decommissioning and last cores

Provisions related to nuclear generation comprise provisions for back-end nuclear cycle expenses (management of spent fuel and radioactive waste), provisions for plant decommissioning and provisions for last cores.

Provisions are estimated under the principles presented in note 1.3.2.2.

Obligations can vary noticeably depending on each country’s legislation and regulations, and the technologies and industrial scenarios involved.

The movement in provisions for the back-end of the nuclear cycle, provisions for decommissioning and provisions for last cores breaks down as follows:

(in millions of euros)31/12/2018IncreasesDecreasesDiscount effectTranslation adjustmentsOther movements31/12/2019
Provisions for spent fuel management

Provisions for spent fuel management

31/12/2018

12,162

Provisions for spent fuel management

Increases

548

Provisions for spent fuel management

Decreases

(1,092)

Provisions for spent fuel management

Discount effect

576

Provisions for spent fuel management

Translation adjustments

74

Provisions for spent fuel management

Other movements

58

Provisions for spent fuel management

31/12/2019

12,326

Provisions for waste removal and conditioning

Provisions for waste removal and conditioning

31/12/2018

1,120

Provisions for waste removal and conditioning

Increases

32

Provisions for waste removal and conditioning

Decreases

(29)

Provisions for waste removal and conditioning

Discount effect

51

Provisions for waste removal and conditioning

Translation adjustments

23

Provisions for waste removal and conditioning

Other movements

140

Provisions for waste removal and conditioning

31/12/2019

1,337

Provisions for long-term radioactive waste management

Provisions for long-term radioactive waste management

31/12/2018

10,595

Provisions for long-term radioactive waste management

Increases

165

Provisions for long-term radioactive waste management

Decreases

(232)

Provisions for long-term radioactive waste management

Discount effect

680

Provisions for long-term radioactive waste management

Translation adjustments

46

Provisions for long-term radioactive waste management

Other movements

337

Provisions for long-term radioactive waste management

31/12/2019

11,591

Provisions for the back-end of the nuclear cycle

Provisions for the back-end of the nuclear cycle

31/12/2018

23,877

Provisions for the back-end of the nuclear cycle

Increases

745

Provisions for the back-end of the nuclear cycle

Decreases

(1,353)

Provisions for the back-end of the nuclear cycle

Discount effect

1,307

Provisions for the back-end of the nuclear cycle

Translation adjustments

143

Provisions for the back-end of the nuclear cycle

Other movements

535

Provisions for the back-end of the nuclear cycle

31/12/2019

25,254

Provisions for nuclear plant decommissioning

Provisions for nuclear plant decommissioning

31/12/2018

23,040

Provisions for nuclear plant decommissioning

Increases

105

Provisions for nuclear plant decommissioning

Decreases

(174)

Provisions for nuclear plant decommissioning

Discount effect

984

Provisions for nuclear plant decommissioning

Translation adjustments

444

Provisions for nuclear plant decommissioning

Other movements

3,210

Provisions for nuclear plant decommissioning

31/12/2019

27,609

Provisions for last cores

Provisions for last cores

31/12/2018

4,104

Provisions for last cores

Increases

-

Provisions for last cores

Decreases

-

Provisions for last cores

Discount effect

167

Provisions for last cores

Translation adjustments

88

Provisions for last cores

Other movements

157

Provisions for last cores

31/12/2019

4,516

Provisions for decommissioning and last cores

Provisions for decommissioning and last cores

31/12/2018

27,144

Provisions for decommissioning and last cores

Increases

105

Provisions for decommissioning and last cores

Decreases

(174)

Provisions for decommissioning and last cores

Discount effect

1,151

Provisions for decommissioning and last cores

Translation adjustments

532

Provisions for decommissioning and last cores

Other movements

3,367

Provisions for decommissioning and last cores

31/12/2019

32,125

PROVISIONS RELATED TO NUCLEAR GENERATION

PROVISIONS RELATED TO NUCLEAR GENERATION

31/12/2018

51,021

PROVISIONS RELATED TO NUCLEAR GENERATION

Increases

850

PROVISIONS RELATED TO NUCLEAR GENERATION

Decreases

(1,527)

PROVISIONS RELATED TO NUCLEAR GENERATION

Discount effect

2,458

PROVISIONS RELATED TO NUCLEAR GENERATION

Translation adjustments

675

PROVISIONS RELATED TO NUCLEAR GENERATION

Other movements

3,902

PROVISIONS RELATED TO NUCLEAR GENERATION

31/12/2019

57,379

The change in provisions related to nuclear generation in 2019 is mainly due to:

  • a lower real discount rate in France and the United Kingdom. The corresponding effects are included in the “Discount effect” (€449 million) for provisions with corresponding entries in the income statement, and in “Other movements” (€1,708 million) for changes in provisions with related assets (assets associated with provisions and underlying assets in France; the NLF receivable in the United Kingdom);
  • revision of the assumptions used to determine nuclear plant decommissioning liabilities in the United Kingdom. The related effects (€1,994 million) are presented in “Other movements” and correspond to changes in provisions associated with the NLF receivable (see note 32.2.3).