6. Financial statements

Note 10 Personnel expenses

(in millions of euros)20192018
Salaries and wages

Salaries and wages

2019

3,654

Salaries and wages

2018

3,711

Social contributions

Social contributions

2019

2,799

Social contributions

2018

2,854

PERSONNEL EXPENSESPERSONNEL EXPENSES20196,453PERSONNEL EXPENSES20186,565

The decrease in personnel expenses mainly reflects the lower workforce numbers and the employer contribution reductions specifically for low salaries, which apply from 1 January 2019 following the discontinuation of the tax credit for competitivity and employment (CICE)
(see note 15.3).


20192018

ExecutivesNon executivesTotalTotal
IEG status

IEG status

2019

27,308

IEG status

2018

32,041

59,34960,759
Other

Other

2019

1,924

Other

2018

2,257

4,1814,168
AVERAGE WORKFORCEAVERAGE WORKFORCE201929,232AVERAGE WORKFORCE201834,29863,53064,927

Average workforce numbers are reported on a full-time equivalent basis.

Note 11 Operating depreciation, amortisation and provisions

11.1 Depreciation and amortisation
(in millions of euros)20192018
Amortisation of intangible assets

Amortisation of intangible assets

2019

266

Amortisation of intangible assets

2018

235

Depreciation on property, plant and equipment:

owned by EDF(1)

owned by EDF(1)

2019

3,401

owned by EDF(1)

2018

2,991

operated under concessions(2)

operated under concessions(2)

2019

282

operated under concessions(2)

2018

272

Total depreciation and amortisation on fixed assetsTotal depreciation and amortisation on fixed assets20193,949Total depreciation and amortisation on fixed assets20183,498
Other depreciation and amortisation and deferred expensesOther depreciation and amortisation and deferred expenses201926Other depreciation and amortisation and deferred expenses201833
TOTAL DEPRECIATION AND AMORTISATIONTOTAL DEPRECIATION AND AMORTISATION20193,975TOTAL DEPRECIATION AND AMORTISATION20183,531

(1) Including €139 million of accelerated depreciation in 2019 relating to coal-fired plants (see note 3.1).
(2) This depreciation concerns the Island Energy Systems public electricity distribution concessions and hydropower concessions.

11.2 Provisions and impairment
(in millions of euros)Notes20192018
Provisions for risks*

Provisions for risks

*

Notes

27

Provisions for risks

*
2019

656

Provisions for risks

*
2018

1,125

Pensions and similar obligations

Pensions and similar obligations

Notes

30

Pensions and similar obligations

2019

674

Pensions and similar obligations

2018

832

Management of spent nuclear fuel

Management of spent nuclear fuel

Notes

28

Management of spent nuclear fuel

2019

535

Management of spent nuclear fuel

2018

488

Long-term management of radioactive waste

Long-term management of radioactive waste

Notes

28

Long-term management of radioactive waste

2019

189

Long-term management of radioactive waste

2018

48

Decommissioning of nuclear power plants and last cores

Decommissioning of nuclear power plants and last cores

Notes

28

Decommissioning of nuclear power plants and last cores

2019

105

Decommissioning of nuclear power plants and last cores

2018

52

Decommissioning of thermal and hydropower plants

Decommissioning of thermal and hydropower plants

2019

2

Decommissioning of thermal and hydropower plants

2018

22

Other provisions for expenses

Other provisions for expenses

2019

112

Other provisions for expenses

2018

120

Provisions for expenses
Provisions for expenses20191,617Provisions for expenses20181,562
Impairment
Impairment2019342Impairment2018253
TOTAL PROVISIONS AND IMPAIRMENT
TOTAL PROVISIONS AND IMPAIRMENT20192,615TOTAL PROVISIONS AND IMPAIRMENT20182,940

* The increase at 31 December 2019 mainly concerns supply and sale contracts. In 2018 the increase included €737 million for the long-term contract with Dunkerque LNG and €163 million for other onerous contracts.