Significant events occurring between the last day of the 2020 fiscal year and the date of the filing of this Universal Registration Document are mentioned in note 23 of the appendix to the consolidated financial statements of the year ended31 December 2020 for events which occurred before 17 February 2021, when theBoard of Directors approved the financial statements and, for events which occurred after 17 February 2021, in section 5.2 “Subsequent events” of this UniversalRegistration Document.
Within the framework of the LME Act as amended by Act no. 2015-990 promoting growth, activity and equal economic opportunities, EDF publishes the amounts, including VAT, of debts and receivables due at the end of the fiscal year. These amounts are broken down by tranche of overdue payments and posted respectively to the amount including VAT of purchases and sales for the fiscal year.
Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year | Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 day | 1-30 days | 31-60 days | 61-90 days | 91 days and more | Total (1 day and more) | 0 day | 1-30 days | 31-60 days | 61-90 days | 91 days and more | Total (1 day and more) | |
| (A) Period overdue | (A) Period overdue Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| (A) Period overdue Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| ||||||||||
| Number of invoices | Number of invoices Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year 97,229 | Number of invoices Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| 5,580 | 3,490,782 | 6,810,973 | |||||||
| Total amount of invoices (including VAT) | Total amount of invoices (including VAT) Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year 2,625 | Total amount of invoices (including VAT) Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year 6 | 2 | 2 | 0 | 10 | 1,387 | 192 | 77 | 60 | 673 | 1,002 |
| % of the total amount of purchases of the year | % of the total amount of purchases of the year Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year 5.5 | % of the total amount of purchases of the year Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||||
| % of total amount of sales of the year (including VAT) | % of total amount of sales of the year (including VAT) Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| % of total amount of sales of the year (including VAT) Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| 2.5 | 0.3 | 0.1 | 0.1 | 1.2 | 1.8 | ||||
| (B) Invoices excluded from (A) relating to payables and receivables in dispute or unrecognised | (B) Invoices excluded from (A) relating to payables and receivables in dispute or unrecognised Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| (B) Invoices excluded from (A) relating to payables and receivables in dispute or unrecognised Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| ||||||||||
| Number of invoices excluded | Number of invoices excluded Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| Number of invoices excluded Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| 0 | 0 | ||||||||
| Number of invoices excluded | Number of invoices excluded Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| Number of invoices excluded Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| 0 | 0 | ||||||||
| (C) Reference payment terms applied (contractual or statutory – Article l. 441-6 or Article L. 43-1 of the French Commercial Code) | (C) Reference payment terms applied (contractual or statutory – Article l. 441-6 or Article L. 43-1 of the French Commercial Code) Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year
| (C) Reference payment terms applied (contractual or statutory – Article l. 441-6 or Article L. 43-1 of the French Commercial Code) Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| ||||||||||
| Payment terms used for calculating periods overdue | Payment terms used for calculating periods overdue Article D. 441 I.-1°: overdue invoices which have been received but not paid at the closing date of the fiscal year Legal and contractual deadlines | Payment terms used for calculating periods overdue Article D. 441 I.-2°: overdue invoices which have been issued but not paid at the closing date of the fiscal year
| Legal deadlines | |||||||||
At 31 December 2020, the Group had 201 secondary establishments registered with the French Trade and Companies Registers, as stated in the Company’s “K-bis” registration certificate, and operated on French territory through several thousand different offices which do not fulfil the independent management criterion to qualify as a branch.
EDF’s branches outside(1) mainland France are listed below:
(1) In fiscal terms, this is a list of permanent establishments located outside France.
