Universal Registration Document 2021

On the basis of our work, as described above, we have no matters to report on:

• the compliance, in all material respects, of the Capital Expenditures with the criteria for eligibility as defined in the Framework and with the unemployment rate criterion
• the consistency of the capital expenditure amount, respectively as at December 31, 2019, December 31, 2020 and March 31, 2021, with the accounting records and the internal data relating to the accounting records used for the preparation of EDF consolidated financial statements for the year ended 2019, 2020 and 2021
• the compliance of the Allocation and Impact Reporting with the Social Bond Principles of ICMA
• the consistency of the management of proceeds until their allocation described in the Allocation and Impact Reporting with EDF accounting records and the internal data relating to EDF accounting records as at December 31, 2021
• the compliance of the methods implemented by the entity to evaluate the social impacts of the eligible capital expenditures with the methodology detailed by EDF in the Allocation and Impact Reporting

In our capacity as statutory auditor of EDF, our responsibility towards the entity and the Shareholders is defined by French law and we do not accept any extension of our responsibility beyond that set out in French law. We do not owe or accept any duty of care to any third party, including the holders of the Social Bonds, since we are not a party to the Social Bonds issuance contract (incorporating by reference the Framework). In no event shall KPMG S.A. be liable for any loss, damage, cost or expense arising in any way from the execution of these contracts.

This attestation report is governed by French law. The French courts shall have exclusive jurisdiction in relation to any claim, difference or dispute which may arise out of or in connection with our engagement letter or this attestation report. Each party irrevocably waives any right it may have to object to an action being brought in any of those Courts, to claim that the action has been brought in an illegitimate court or to claim that those Courts do not have jurisdiction.