Universal Registration Document 2020

The net value of other intangible assets breaks down as follows:

(in millions of euros)	31/12/2019	Acquisitions	Disposals	Translation adjustments	Changes in scope⁽²⁾	Other movements	31/12/2020
Software	Software 31/12/2019 5,295	Software Acquisitions 850	Software Disposals (155)	Software Translation adjustments (62)	Software Changes in scope⁽²⁾ 11	Software Other movements 31	Software 31/12/2020 5,970
Positive fair value of commodity contracts acquired in a business combination	Positive fair value of commodity contracts acquired in a business combination 31/12/2019 504	Positive fair value of commodity contracts acquired in a business combination Acquisitions -	Positive fair value of commodity contracts acquired in a business combination Disposals -	Positive fair value of commodity contracts acquired in a business combination Translation adjustments -	Positive fair value of commodity contracts acquired in a business combination Changes in scope⁽²⁾ -	Positive fair value of commodity contracts acquired in a business combination Other movements -	Positive fair value of commodity contracts acquired in a business combination 31/12/2020 504
Greenhouse gas emission rights – green certificates	Greenhouse gas emission rights – green certificates 31/12/2019 474	Greenhouse gas emission rights – green certificates Acquisitions 2,056	Greenhouse gas emission rights – green certificates Disposals (1,752)	Greenhouse gas emission rights – green certificates Translation adjustments (13)	Greenhouse gas emission rights – green certificates Changes in scope⁽²⁾ -	Greenhouse gas emission rights – green certificates Other movements 4	Greenhouse gas emission rights – green certificates 31/12/2020 769
Other intangible assets	Other intangible assets 31/12/2019 7,919	Other intangible assets Acquisitions 421	Other intangible assets Disposals (327)	Other intangible assets Translation adjustments (44)	Other intangible assets Changes in scope⁽²⁾ (332)	Other intangible assets Other movements (91)	Other intangible assets 31/12/2020 7,546
Intangible assets in development⁽¹⁾	Intangible assets in development ⁽¹⁾31/12/2019 1,415	Intangible assets in development ⁽¹⁾Acquisitions 175	Intangible assets in development ⁽¹⁾Disposals (4)	Intangible assets in development ⁽¹⁾Translation adjustments (7)	Intangible assets in development ⁽¹⁾Changes in scope⁽²⁾ -	Intangible assets in development ⁽¹⁾Other movements 2	Intangible assets in development ⁽¹⁾31/12/2020 1,581
Gross value	Gross value31/12/201915,607	Gross valueAcquisitions3,502	Gross valueDisposals(2,238)	Gross valueTranslation adjustments(126)	Gross valueChanges in scope⁽²⁾(321)	Gross valueOther movements(54)	Gross value31/12/202016,370
Software	Software 31/12/2019 (2,963)	Software Acquisitions (775)	Software Disposals 153	Software Translation adjustments 45	Software Changes in scope⁽²⁾ (7)	Software Other movements (22)	Software 31/12/2020 (3,569)
Positive fair value of commodity contracts acquired in a business combination	Positive fair value of commodity contracts acquired in a business combination 31/12/2019 (191)	Positive fair value of commodity contracts acquired in a business combination Acquisitions (25)	Positive fair value of commodity contracts acquired in a business combination Disposals -	Positive fair value of commodity contracts acquired in a business combination Translation adjustments -	Positive fair value of commodity contracts acquired in a business combination Changes in scope⁽²⁾ -	Positive fair value of commodity contracts acquired in a business combination Other movements -	Positive fair value of commodity contracts acquired in a business combination 31/12/2020 (216)
Other intangible assets	Other intangible assets 31/12/2019 (3,103)	Other intangible assets Acquisitions (528)	Other intangible assets Disposals 317	Other intangible assets Translation adjustments 26	Other intangible assets Changes in scope⁽²⁾ 272	Other intangible assets Other movements 14	Other intangible assets 31/12/2020 (3,002)
Accumulated amortisation	Accumulated amortisation31/12/2019	Accumulated amortisationAcquisitions	Accumulated amortisationDisposals	Accumulated amortisationTranslation adjustments	Accumulated amortisationChanges in scope⁽²⁾	Accumulated amortisationOther movements	Accumulated amortisation31/12/2020
and impairment	and impairment31/12/2019(6,257)	and impairmentAcquisitions(1,328)	and impairmentDisposals470	and impairmentTranslation adjustments71	and impairmentChanges in scope⁽²⁾265	and impairmentOther movements(8)	and impairment31/12/2020(6,787)
NET VALUE	NET VALUE31/12/20199,350	NET VALUEAcquisitions2,174	NET VALUEDisposals(1,768)	NET VALUETranslation adjustments(55)	NET VALUEChanges in scope⁽²⁾(56)	NET VALUEOther movements(62)	NET VALUE31/12/20209,583

(1) Increases in intangible assets in development are stated net of the effects of newly-commissioned assets. Intangible assets in development are detailed in note 10.6.

(2) Changes in scope essentially comprise the reclassification the assets of Infrastrutture Distribuzione Gas (IDG), owned by Edison, as assets held for sale (see note 3.2).

The gross value of other intangible assets at 31 December 2020 includes:

the Edison brand and intangible assets related to Edison’s hydropower concessions, amounting to €945 million and €489 million respectively;
the Dalkia brand and intangible assets related to Dalkia’s concession agreements in France, amounting to €141 million and €1,209 million respectively;
the Framatome brand, Framatome’s nuclear technology-related intangible assets and Framatome’s customer contracts, amounting to €151 million, €777 million and €288 million respectively.

Impairment of €(85) million was recorded in respect of other intangible assets in 2020 (€(47) million in 2019).

EDF’s research and development expenses recorded in the income statement total €518 million for 2020 (€523 million in 2019).

Universal Registration Document 2020

6. Financial statements