Significant events occurring between the last day of the 2022 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 ended 31 December 2022 for events which occurred before 16 February 2023, when the Board of Directors approved the financial statements and, for events which occurred after 16 February 2023, in section 5.2 “Subsequent events” of this Universal Registration 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 wich 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 non paid at the closing date of the fiscal year | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (in millions of euros) | 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 | |||||||||||||
| Number of invoices | 125,102 | 4,360 | 3,892,244 | 8,660,891 | |||||||||
| Total amount of invoices (including VAT) | 5,742 | 34 | 7 | 2 | 8 | 51 | 1,463 | 387 | 92 | 55 | 692 | 1,226 | |
| % of the total amount of purchases of the year | 4.5 | 0 | 0 | 0 | 0 | 0 | |||||||
| % of total amount of sales of the year (including VAT) | 1.5 | 0.4 | 0.1 | 0.1 | 0.7 | 1.3 | |||||||
| (B) Invoices excluded from (A) relating to payables and receivables in dispute or unrecognised | |||||||||||||
| Number of invoices excluded | 0 | 0 | |||||||||||
| Total amount of invoices excluded | 0 | 0 | |||||||||||
| (C) Reference payment terms applied (contractual or statutory – Article L. 441-6 or Article L. 443-1 of the French Commercial Code) | |||||||||||||
| Payment terms used for calculating periods overdue | Legal and contractual deadlines | Legal deadlines | |||||||||||
At 31 December 2022, the Group had 220 secondary establishments registered with the French Trade and Companies Registers stated in the Company’s “K-bis” document, 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 (1) outside mainland France are listed below:
(1) In fiscal terms, this is a list of permanent establishments located outside France.
