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Financial information on assets,the financial statements and results of the CompanyNotes to the consolidated financial statementsj Note 2.Comparability2.1 Change in recognitionof actuarial gains and lossesrelated to post-employmentbenefitsSince 1 January 2012, the Group has recorded actuarial gains and lossesrelated to post-employment defined benefit plans in the statement of netincome and gains and losses recorded directly in equity, under the optionallowed by IAS 19.The Group has thus stopped using the “corridor” method and now recognisesall actuarial gains and losses in full.As this is a change of accounting method, comparative prior year figuresresulting from retrospective application of this method are presented incompliance with IAS 8.The impact on equity (EDF share) amounts to €(1,671) million at 1 January2011 and €(2,087) million at 31 December 2011.The impact at 1 January 2011 mainly concerns the France and UnitedKingdom segments (€(1,010) million and €(566) million respectively).2.2 Impact on the income statement for 2011(in millions of Euros)2011as publishedImpacts ofIAS 19 option2011restatedSales 65,307 - 65,307Fuel and energy purchases (30,195) - (30,195)Other external expenses (9,931) - (9,931)Personnel expenses (10,917) 115 (10,802)Taxes other than income taxes (3,101) - (3,101)Other operating income and expenses 3,661 - 3,661Operating profit before depreciation and amortisation 14,824 115 14,939Net changes in fair value on Energy and Commodity derivatives,excluding trading activities(116) - (116)Net depreciation and amortisation (6,285) - (6,285)Net increases in provisions for renewal of property,plant and equipment operated under concessions(221) - (221)(Impairment)/reversals (640) - (640)Other income and expenses 724 51 775Operating profit 8,286 166 8,452Cost of gross financial indebtedness (2,271) - (2,271)Discount effect (3,064) - (3,064)Other financial income and expenses 1,555 - 1,555Financial result (3,780) - (3,780)Income before taxes of consolidated companies 4,506 166 4,672Income taxes (1,305) (31) (1,336)Share in income of associates 45 6 51GROUP NET INCOME 3,246 141 3,387EDF net income 3,010 138 3,148Net income attributable to non-controlling interests 236 3 23928 l EDF l Financial report 2012