Universal Registration Document 2021

6. Financial statements

 Note 7 Other operating income and transfers of charges

(in millions of euros) 2021 2020
Other operating income *

Other operating income *

2021

1,024

Other operating income *

2020

745

Transfers of charges

Transfers of charges

2021

76

Transfers of charges

2020

101

OTHER OPERATING INCOME AND TRANSFERS OF CHARGES OTHER OPERATING INCOME AND TRANSFERS OF CHARGES

2021

1,100
OTHER OPERATING INCOME AND TRANSFERS OF CHARGES

2020

846

*The change is mainly attributable to €241 million of income in 2021 reflecting inversion of the additional remuneration mechanisms in the fourth quarter as a result of higher market prices, which benefited producers of renewable energies.

Note 8 Purchases and other external expenses

(in millions of euros) 2021 2020
Fuel purchases used (1)

Fuel purchases used

(1)

2021

4,422

Fuel purchases used

(1)

2020

3,269

Energy purchases (2)

Energy purchases

(2)

2021

21,752

Energy purchases

(2)

2020

16,783

Services and other purchases used (3)

Services and other purchases used

(3)

2021

17,354

Services and other purchases used

(3)

2020

16,161

PURCHASES AND OTHER EXTERNAL EXPENSES PURCHASES AND OTHER EXTERNAL EXPENSES

2021

43,528
PURCHASES AND OTHER EXTERNAL EXPENSES

2020

36,213

(1) Fuel purchases used include costs relating to raw materials for energy generation (principally nuclear fuels and fissile materials, to a lesser extent gas, and coal and oil in very small proportions), and purchases of services related to the nuclear fuel cycle. Fuel purchases used increased due to an increase in gas purchases, principally reflecting price effects with EDF Trading, as electricity output by CCG (Combined Cycle Gas) facilities was slightly lower in 2021 than in 2020.

This item also includes greenhouse gas emission rights used (see note 1.19.1):

  • at 31 December 2021, the volume of emissions was 6 million tonnes (5 million tonnes in 2020);
  • in 2021 EDF surrendered 5 million tonnes in respect of emissions generated in 2020 (6 million tonnes were surrendered in 2020 in respect of emissions generated in 2019).

(2) The increase in energy purchases is principally explained by higher electricity and gas purchases on the markets, partly counterbalanced by the decrease in electricity purchase obligations, principally for wind power.

(3) Service purchases include distribution network access fees invoiced by the subsidiary Enedis. Excluding delivery, service purchases increased by €919 million between 2020 and 2021, and in 2021 they include €548 million (compared to €383 million in 2020) of exceptional costs relating to repair work on the main secondary circuit welds in the Flamanville 3 EPR (see note 16 (4)).

Note 9 Taxes other than income taxes

Details of taxes other than income taxes are as follows:

(in millions of euros) 2021 2020
Taxes on salaries and wages

Taxes on salaries and wages

2021

172

Taxes on salaries and wages

2020

169

Energy-related taxes

Energy-related taxes

2021

1,180

Energy-related taxes

2020

1,242

Local Economic Contribution *

Local Economic Contribution *

2021

313

Local Economic Contribution *

2020

500

Property taxes *

Property taxes *

2021

288

Property taxes *

2020

469

Other taxes *

Other taxes *

2021

301

Other taxes *

2020

314

TOTAL TAXES OTHER THAN INCOME TAXES TOTAL TAXES OTHER THAN INCOME TAXES

2021

2,254
TOTAL TAXES OTHER THAN INCOME TAXES

2020

2,694

*The lower level of taxes other than income taxes is principally attributable to reductions in generation taxes in France, introduced by the government as part of the national economic recovery plan.

Note 10 Personnel expenses

(in millions of euros) 2021 2020
Salaries and wages

Salaries and wages

2021

3,720

Salaries and wages

2020

3,694

Social contributions

Social contributions

2021

2,687

Social contributions

2020

2,745

PERSONNEL EXPENSES PERSONNEL EXPENSES

2021

6,407
PERSONNEL EXPENSES

2020

6,439

In 2021, personnel expenses include €39 million of additional costs (€26 million in 2020) relating to repair work on the main secondary circuit welds in the Flamanville 3 EPR (see note 16 (4)).