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Sales (Tables)

12 Months Ended

Dec. 31, 2019

Revenue [abstract]

Schedule of other operating income


(in millions of euros)		2019		2018		2017
Net banking income		55		56		76
Tax credits and subsidies		33		42		40
Income from universal service		5		14		8
Brand & management fees ⁽¹⁾		2		6		14
Other income		625		462		475
Total		720		580		613

(1)	Invoiced to certain uncontrolled entities.

Schedule of trade receivables


(in millions of euros)		2019		2018		2017 ⁽¹⁾
Net book value of trade receivables - in the opening balance		5,295		5,175		4,964
IFRS 9 transition impact		—		(22)		—
Net book value of trade receivables - including IFRS 9 transition impact		5,295		5,153		4,964
Business related variations		1		65		267
Changes in the scope of consolidation		50		90		6
Translation adjustment		28		(12)		(33)
Reclassifications and other items		(53)		(1)		(29)
Reclassification to assets held for sale		—		—		—
Net book value of trade receivables - in the closing balance		5,320		5,295		5,175

(1)	As authorized by IFRS 9 (see Note 2.3). Group has chosen not to restate the comparative periods 2016 and 2017.

Schedule of categories of trade receivables


(in millions of euros)		December 31,		December 31,		December 31,
		2019		2018		2017⁽¹⁾
Trade receivables depreciated according to their age		1,233		1,050		1,078
Trade receivables depreciated according to other criteria		579		600		443
Net trade receivables past due		1,812		1,650		1,521
Not past due ⁽²⁾		3,508		3,645		3,655
Net trade receivables		5,320		5,295		5,175
o/w short-term trade receivables		5,044		4,995		4,851
o/w long-term trade receivables ⁽³⁾		276		300		324
o/w net trade receivables from telecom activities		5,320		5,295		5,175
o/w net trade receivables from Orange Bank		—		—		—

(1)	As authorized by IFRS 9 (see Note 2.3), the Group has chosen not to restate the comparative period 2017

(2)	2018 not past due receivables are presented net of IFRS 9 provision for (23) millions of euros as of December 31, 2019 and (25) million euros as of December 31, 2018.

(3)	Includes receivables from sales of handset with payment on instalments that are payable in more than 12 months and receivables from financial lease offers on firm's equipment (see accounting policies).

Schedule of allowances on trade receivables


(in millions of euros)		2019		2018		2017⁽¹⁾
Allowances on trade receivables - in the opening balance		(816)		(760)		(774)
IFRS 9 transition impact		—		(22)		—
Allowances on trade receivables - including IFRS 9 transition impact		(816)		(782)		(774)
Net addition with impact on income statement ⁽²⁾		(332)		(286)		(251)
Losses on trade receivables		271		255		257
Changes in the scope of consolidation		(1)		(2)		(1)
Translation adjustment		(5)		(1)		7
Reclassifications and other items		(5)		0		2
Reclassification to assets held for sale		—		—		—
Allowances on trade receivables - in the closing balance		(888)		(816)		(760)

(1)	As authorized by IFRS 9 (see Note 2.3), the Group has chosen not to restate the comparative period 2017.

(2)	The change in IFRS 9 provision for 2019 amounts to (2) million euros (it amounted to (3) for 2018).

Schedule of customer contract net assets and liabilities


(in millions of euros)		December 31, 2019		December 31, 2018		December 31, 2017
Customer contract net assets ⁽¹⁾		771		784		815
Costs of obtaining a contract		258		233		250
Costs to fulfill a contract		181		149		139
Total customer contract net assets		1,209		1,166		1,204
Prepaid telephone cards		(212)		(221)		(241)
Connection fees		(665)		(706)		(725)
Loyalty programs		(38)		(38)		(43)
Other deferred revenue ⁽²⁾		(1,163)		(1,025)		(1,002)
Other customer contract liabilities		(15)		(12)		(10)
Total deferred revenue related to customer contracts		(2,093)		(2,002)		(2,021)
Total customer contract net assets and liabilities		(884)		(836)		(817)

(1)	Assets net of remaining performance obligations.

(2)	Includes subscription fees.

Schedule of reconciliation of customer contract net assets



(in millions of euros)		2019		2018		2017
Customer contract net assets - in the opening balance		784		815		916
Business related variations(1)		(13)		(36)		(109)
Changes in the scope of consolidation		—		—		—
Translation adjustment		1		(1)		7
Reclassifications and other items		—		6		1
Reclassification to assets held for sale		—		—		—
Customer contract net assets - in the closing balance		771		784		815

(1)	Mainly includes the new customer contract assets net of related liabilities, the transfer of the net contract assets directly to trade receivables and impairment of the period.

Schedule of deferred revenue related to customer contracts


(in millions of euros)		2019		2018		2017
Deferred revenue related to customer contracts - in the opening balance		2,002		2,021		2,071
Business related variations		(20)		(18)		(40)
Changes in the scope of consolidation		101		7		—
Translation adjustment		13		2		(16)
Reclassifications and other items		(3)		(10)		6
Reclassification to assets held for sale		—		—		—
Deferred revenue related to customer contracts - in the closing balance		2,093		2,002		2,021

Schedule of reconciliation of cost of obtaining a contract and costs to fulfil a contract


(in millions of euros)		2019		2018		2017
Costs of obtaining a contract - in the opening balance		233		250		274
Business related variations		21		(14)		(30)
Changes in the scope of consolidation		1		—		—
Translation adjustment		1		(3)		6
Reclassifications and other items		1		0		—
Reclassification to assets held for sale		0		—		—
Costs of obtaining a contract - in the closing balance		258		233		250


(in millions of euros)		2019		2018		2017
Costs to fulfill a contract - in the opening balance		149		140		145
Business related variations		30		22		(5)
Changes in the scope of consolidation		0		—		—
Translation adjustment		2		3		—
Reclassifications and other items		0		(16)		—
Reclassification to assets held for sale		0		—		—
Costs to fulfill a contract - in the closing balance		181		149		140

Schedule of disclosure of transaction price allocated to remaining performance obligations


(in millions of euros)		December
		31, 2019
Less than one year		6,176
Between 1 and 2 years		2,660
Between 2 and 3 years		818
Between 3 and 4 years		433
Between 4 and 5 years		260
More than 5 years		430
Total remaining performance obligations		10,777

Schedule of deferred income


(in millions of euros)		2019		2018		2017
Deferred income - in the opening balance		58		76		84
Business related variations		0		(42)		(8)
Changes in the scope of consolidation		0		2		0
Translation adjustment		0		0		(2)
Reclassifications and other items		(6)		22		2
Reclassification to assets held for sale		—		—		—
Deferred income - in the closing balance		51		58		76

Schedule of other assets


		December 31,		December 31,		December 31,
(in millions of euros)		2019		2018		2017
Advances and downpayments		101		84		92
Submarine cable consortiums ⁽¹⁾		168		130		157
Security deposits paid		93		97		79
Orange Money - restriction of electronic money ⁽¹⁾		613		497		408
Others		408		473		468
Total		1,383		1,281		1,204

(1)	These receivables are offset by the liabilities of the same amount (see accounting policies and Note 5.7).


(in millions of euros)		2019		2018		2017
Other assets - in the opening balance		1,281		1,204		1,179
Business related variations		97		74		49
Changes in the scope of consolidation		0		7		(6)
Translation adjustment		3		1		(12)
Reclassifications and other items		2		(5)		(6)
Reclassification to assets held for sale		—		—		—
Other assets - in the closing balance		1,383		1,281		1,204
o/w other non-current assets		125		129		110
o/w other current assets		1,258		1,152		1,094