Paragraph 2: Provisions concerning the companies mentioned in 1° of Article L. 111-52 and Article L. 111-67 of the Energy Code

The financial elements linked to the operation of the concession include the methods and calculation elements used to determine income and expenses as well as:

1° In respect of the mission to develop and operate public electricity distribution networks:

a) The income headings linked to the current operation of the concession:

- revenue from transmission resulting from the application of the network usage tariff mentioned in article L. 341-2 du code de l'énergie, by type of end user according to voltage range and maximum power subscribed: HTA, LV with a power rating of more than 36 kVA, LV with a power rating of less than 36 kVA;

- revenue from connections, ancillary services and other revenue;

- stored and capitalised production;

- write-backs of depreciation, distinguishing between write-backs of depreciation of financing from the concession grantor and other types of write-backs, as well as write-backs of provisions, distinguishing between write-backs of provisions for renewal and write-backs of other categories of provisions;

- total other operating income;

b) Headings for expenses related to the current operation of the concession:

- operating expenses track purchases, including the cost of access to the upstream network and coverage of losses, personnel expenses, tax and duty charges, central expenses and other expenses;

- depreciation, amortisation and provisions show depreciation, amortisation and provisions for concession assets, with a distinction being made between depreciation of assets financed by the concession operator and depreciation of assets financed by the concession granting authority and third parties, other depreciation, provisions for concession assets and other operating provisions;

2° In respect of the task of supplying at regulated sales tariffs and established with regard to the quantities invoiced during the year to concession customers benefiting from these tariffs:

- sales;

- commercial costs, established, for concession customers, on the basis of national costs for the year in question corresponding to those communicated by the regulated sales tariff supplier to the Energy Regulation Commission.

The headings mentioned in a and b of 1° are presented in the form of a table that uses the items in an income statement and mentions exceptional income and expenses.

For mainland France, the information is communicated for concession customers connected to the public electricity distribution networks benefiting from the regulated "blue" sales tariff mentioned in the article R. 337-18 of the Energy Code.

The information mentioned in 1° and 2° is accompanied by a presentation of the outlook for changes in the concessionaire's main income and expenditure headings within the tariff framework in force.