Details of other liabilities are as follows:
| (in millions of euros) | 31/12/2022 | Including contract liabilities | 31/12/2021 | Including contract liabilities |
|---|---|---|---|---|
| Advances and progress payments received | Advances and progress payments received 31/12/20223,973 |
Advances and progress payments received Including contract liabilities2,025 |
Advances and progress payments received 31/12/20212,114 |
Advances and progress payments received Including contract liabilities1,635 |
| Liabilities related to property, plant and equipment | Liabilities related to property, plant and equipment 31/12/20224,631 |
Liabilities related to property, plant and equipment Including contract liabilities- |
Liabilities related to property, plant and equipment 31/12/20214,368 |
Liabilities related to property, plant and equipment Including contract liabilities- |
| Tax liabilities | Tax liabilities 31/12/20223,488 |
Tax liabilities Including contract liabilities- |
Tax liabilities 31/12/20215,093 |
Tax liabilities Including contract liabilities- |
| Social charges | Social charges 31/12/20225,865 |
Social charges Including contract liabilities- |
Social charges 31/12/20215,092 |
Social charges Including contract liabilities- |
| Deferred income on long-term contracts | Deferred income on long-term contracts 31/12/20223,180 |
Deferred income on long-term contracts Including contract liabilities3,144 |
Deferred income on long-term contracts 31/12/20213,146 |
Deferred income on long-term contracts Including contract liabilities3,110 |
| Other deferred income (1) | Other deferred income (1)31/12/20221,172 |
Other deferred income (1)Including contract liabilities694 |
Other deferred income (1)31/12/2021997 |
Other deferred income (1)Including contract liabilities592 |
| Other | Other 31/12/202216,163 |
Other Including contract liabilities- |
Other 31/12/20219,254 |
Other Including contract liabilities- |
| OTHER LIABILITIES | OTHER LIABILITIES31/12/202238,472 | OTHER LIABILITIESIncluding contract liabilities5,863 | OTHER LIABILITIES31/12/202130,064 | OTHER LIABILITIESIncluding contract liabilities5,337 |
| Non-current portion | Non-current portion 31/12/20224,968 |
Non-current portion Including contract liabilities2,929 |
Non-current portion 31/12/20214,816 |
Non-current portion Including contract liabilities3,107 |
| Current portion | Current portion 31/12/202233,504 |
Current portion Including contract liabilities2,934 |
Current portion 31/12/202125,248 |
Current portion Including contract liabilities2,230 |
(1) Including the payment made under the Fessenheim compensation protocol (see note 5.5.4).
Advances and progress payments received comprise €630 million of payments made by the customers in Framatome’s long-term contracts (€642 million at 31 December 2021).
At 31 December 2022, tax liabilities mainly include an amount of €116 million for the CSPE to be collected by EDF on energy supplied but not yet billed, less the CSPE tax collected on advances from customers who pay in regular monthly instalments (€562 million at 31 December 2021).
EDF’s deferred income on long-term contracts at 31 December 2022 comprises €1,777 million (€1,746 million at 31 December 2021) of partner advances made to EDF under the nuclear plant financing plans.
Deferred income on long-term contracts also includes an advance of €1.7 billion paid to the EDF group in 2010 under the agreement with the Exeltium consortium. This advance is transferred to the income statement progressively over the term of the contract (24 years).
At 31 December 2022, other operating liabilities include €5.9 billion of margin calls made in the trading activity (€5.8 billion in 2021). The amounts of margins calls recognised in liabilities cannot be netted with margin calls recognised in assets (see note 13.3.4).
Other liabilities at 31 December 2022 also include a €6,074 million operating liability due to the State in connection with the CSPE (€294 million at 31 December 2021).
The final line of the table of other liabilities includes investment subsidies received during 2022, amounting to €566 million (€536 million in 2021). Investment subsidies received by Group companies are included in liabilities under the heading “Other liabilities” and transferred to income as and when the economic benefits of the corresponding assets are utilised.
The amount of public service charges to be compensated to EDF for 2022 is €808 million (€5,472 million in 2021). Public service charges to be covered in connection with purchase obligations decreased significantly and became negative in 2022 because of very high market prices, which were generally well above the purchase obligation cost for EDF. However, the public service charges to be covered in 2022 include an amount of €1,571 million to cover the sales revenue shortfall caused by the cap on sale prices to final customers introduced by the French authorities through the electricity and gas tariff caps (see note 5.1.1).
The amounts received in 2022 out of the State’s General Budget totalled €6,602 million (this includes a payment of €141 million for forecast 2022 expenses relating to the gas tariff cap).
This compensation received from the State in 2022 was defined in the Finance Law for 2022 based on 2021 market prices, and was thus ultimately much higher than the public service charges to be covered for 2022.
At 31 December 2022, EDF therefore recognised an operating liability of €6,074 million payable to the State (€294 million at 31 December 2021).
The compensation mechanism for public energy service charges in France is presented in note 5.5.1.
