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<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:gen="http://xbrl.org/2008/generic" xmlns:label="http://xbrl.org/2008/label" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://www.w3.org/1999/xlink http://www.xbrl.org/2003/xlink-2003-12-31.xsd http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd">
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role"/>
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label"/>
  <gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2008/role/link">
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#esef_role-000000" xlink:label="esef_role-000000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_esef_role-000000">[000000] Balises qui doivent être appliquées si les informations correspondantes sont présentes dans un rapport</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="esef_role-000000" xlink:to="label_esef_role-000000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-110000" xlink:label="ias_1_role-110000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-110000">[110000] Informations générales relatives aux états financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-110000" xlink:to="label_ias_1_role-110000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-210000" xlink:label="ias_1_role-210000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-210000">[210000] État de la situation financière, courant/non courant</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-210000" xlink:to="label_ias_1_role-210000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-220000" xlink:label="ias_1_role-220000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-220000">[220000] État de la situation financière, ordre de liquidité</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-220000" xlink:to="label_ias_1_role-220000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-310000" xlink:label="ias_1_role-310000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-310000">[310000] État du résultat global, résultat net, charges par fonction</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-310000" xlink:to="label_ias_1_role-310000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-320000" xlink:label="ias_1_role-320000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-320000">[320000] État du résultat global, résultat net, charges par nature</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-320000" xlink:to="label_ias_1_role-320000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-410000" xlink:label="ias_1_role-410000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-410000">[410000] État du résultat global, composantes des autres éléments du résultat global présentées nettes d’impôt</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-410000" xlink:to="label_ias_1_role-410000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-420000" xlink:label="ias_1_role-420000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-420000">[420000] État du résultat global, composantes des autres éléments du résultat global présentées avant impôt</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-420000" xlink:to="label_ias_1_role-420000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-610000" xlink:label="ias_1_role-610000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-610000">[610000] État des variations des capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-610000" xlink:to="label_ias_1_role-610000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800100" xlink:label="ias_1_role-800100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800100">[800100] Subdivisions des actifs, passifs et capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800100" xlink:to="label_ias_1_role-800100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800200" xlink:label="ias_1_role-800200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800200">[800200] Analyse des produits et des charges</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800200" xlink:to="label_ias_1_role-800200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800400" xlink:label="ias_1_role-800400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800400">[800400] État des variations des capitaux propres, informations complémentaires à fournir</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800400" xlink:to="label_ias_1_role-800400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800500" xlink:label="ias_1_role-800500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800500">[800500] Liste des notes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800500" xlink:to="label_ias_1_role-800500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800600" xlink:label="ias_1_role-800600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800600">[800600] Liste des méthodes comptables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800600" xlink:to="label_ias_1_role-800600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800610" xlink:label="ias_1_role-800610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800610">[800610] Liste des informations significatives concernant les méthodes comptables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800610" xlink:to="label_ias_1_role-800610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000" xlink:label="ias_1_role-810000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-810000">[810000] Notes– Informations sur l’entreprise et déclaration de conformité aux IFRS</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000" xlink:to="label_ias_1_role-810000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861000" xlink:label="ias_1_role-861000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-861000">[861000] Notes— Analyse des autres éléments du résultat global, élément par élément</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861000" xlink:to="label_ias_1_role-861000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200" xlink:label="ias_1_role-861200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-861200">[861200] Notes— Capital social, réserves et autres participations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200" xlink:to="label_ias_1_role-861200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-880000" xlink:label="ias_1_role-880000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-880000">[880000] Notes— Informations supplémentaires</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-880000" xlink:to="label_ias_1_role-880000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_10_role-815000" xlink:label="ias_10_role-815000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_10_role-815000">[815000] Notes— Événements postérieurs à la fin de la période de reporting</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_10_role-815000" xlink:to="label_ias_10_role-815000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110" xlink:label="ias_12_role-835110"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_12_role-835110">[835110] Notes— Impôts sur le résultat</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110" xlink:to="label_ias_12_role-835110"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_16_role-822100" xlink:label="ias_16_role-822100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_16_role-822100">[822100] Notes— Immobilisations corporelles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100" xlink:to="label_ias_16_role-822100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480" xlink:label="ias_19_role-834480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_19_role-834480">[834480] Notes— Avantages du personnel</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480" xlink:to="label_ias_19_role-834480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_2_role-826380" xlink:label="ias_2_role-826380"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_2_role-826380">[826380] Notes— Stocks</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_2_role-826380" xlink:to="label_ias_2_role-826380"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_20_role-831400" xlink:label="ias_20_role-831400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_20_role-831400">[831400] Notes— Subventions publiques</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_20_role-831400" xlink:to="label_ias_20_role-831400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000" xlink:label="ias_21_role-842000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_21_role-842000">[842000] Notes— Effets des variations des cours des monnaies étrangères</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000" xlink:to="label_ias_21_role-842000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_23_role-836200" xlink:label="ias_23_role-836200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_23_role-836200">[836200] Notes— Coûts d’emprunt</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_23_role-836200" xlink:to="label_ias_23_role-836200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_24_role-818000" xlink:label="ias_24_role-818000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_24_role-818000">[818000] Notes— Partie liée</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000" xlink:to="label_ias_24_role-818000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_26_role-710000" xlink:label="ias_26_role-710000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_26_role-710000">[710000] État des variations des actifs nets affectés au paiement des prestations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_26_role-710000" xlink:to="label_ias_26_role-710000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480" xlink:label="ias_27_role-825480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_27_role-825480">[825480] Notes— États financiers individuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480" xlink:to="label_ias_27_role-825480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_29_role-816000" xlink:label="ias_29_role-816000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_29_role-816000">[816000] Notes— Période de reporting hyperinflationniste</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_29_role-816000" xlink:to="label_ias_29_role-816000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000" xlink:label="ias_33_role-838000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_33_role-838000">[838000] Notes— Résultat par action</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000" xlink:to="label_ias_33_role-838000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_34_role-813000" xlink:label="ias_34_role-813000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_34_role-813000">[813000] Notes— Information financière intermédiaire</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_34_role-813000" xlink:to="label_ias_34_role-813000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410" xlink:label="ias_36_role-832410"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_36_role-832410">[832410] Notes— Dépréciation d’actifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410" xlink:to="label_ias_36_role-832410"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570" xlink:label="ias_37_role-827570"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_37_role-827570">[827570] Notes— Autres provisions, passifs éventuels et actifs éventuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570" xlink:to="label_ias_37_role-827570"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180" xlink:label="ias_38_role-823180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_38_role-823180">[823180] Notes— Immobilisations incorporelles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180" xlink:to="label_ias_38_role-823180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_40_role-825100" xlink:label="ias_40_role-825100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_40_role-825100">[825100] Notes— Immeubles de placement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_40_role-825100" xlink:to="label_ias_40_role-825100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180" xlink:label="ias_41_role-824180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_41_role-824180">[824180] Notes— Agriculture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180" xlink:to="label_ias_41_role-824180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-510000" xlink:label="ias_7_role-510000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-510000">[510000] État des flux de trésorerie, méthode directe</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-510000" xlink:to="label_ias_7_role-510000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-520000" xlink:label="ias_7_role-520000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-520000">[520000] État des flux de trésorerie, méthode indirecte</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-520000" xlink:to="label_ias_7_role-520000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-800300" xlink:label="ias_7_role-800300"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-800300">[800300] État des flux de trésorerie, informations complémentaires à fournir</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-800300" xlink:to="label_ias_7_role-800300"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100" xlink:label="ias_7_role-851100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-851100">[851100] Notes— État des flux de trésorerie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100" xlink:to="label_ias_7_role-851100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000" xlink:label="ias_8_role-811000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_8_role-811000">[811000] Notes— Méthodes comptables, changements d’estimations comptables et erreurs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000" xlink:to="label_ias_8_role-811000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifric_2_role-868500" xlink:label="ifric_2_role-868500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifric_2_role-868500">[868500] Notes— Parts sociales des entités coopératives et instruments similaires</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_2_role-868500" xlink:to="label_ifric_2_role-868500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifric_5_role-868200" xlink:label="ifric_5_role-868200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifric_5_role-868200">[868200] Notes— Droits aux intérêts émanant de fonds de gestion dédiés au démantèlement, à la remise en état et à la réhabilitation de l’environnement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_5_role-868200" xlink:to="label_ifric_5_role-868200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100" xlink:label="ifrs_1_role-819100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_1_role-819100">[819100] Notes— Première adoption</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100" xlink:to="label_ifrs_1_role-819100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700" xlink:label="ifrs_12_role-825700"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700">[825700] Notes— Intérêts détenus dans d’autres entités</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700" xlink:to="label_ifrs_12_role-825700"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000" xlink:label="ifrs_13_role-823000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000">[823000] Notes— Évaluation de la juste valeur</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000" xlink:to="label_ifrs_13_role-823000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_14_role-824500" xlink:label="ifrs_14_role-824500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_14_role-824500">[824500] Notes— Comptes de report réglementaires</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500" xlink:to="label_ifrs_14_role-824500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150" xlink:label="ifrs_15_role-831150"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_15_role-831150">[831150] Notes— Produits des activités ordinaires tirés de contrats conclus avec des clients</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150" xlink:to="label_ifrs_15_role-831150"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610" xlink:label="ifrs_16_role-832610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_16_role-832610">[832610] Notes— Contrats de location</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610" xlink:to="label_ifrs_16_role-832610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600" xlink:label="ifrs_17_role-836600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600">[836600] Notes– Contrats d’assurance (IFRS 17)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600" xlink:to="label_ifrs_17_role-836600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120" xlink:label="ifrs_2_role-834120"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_2_role-834120">[834120] Notes— Accords de paiement fondés sur des actions</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120" xlink:to="label_ifrs_2_role-834120"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000" xlink:label="ifrs_3_role-817000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_3_role-817000">[817000] Notes— Regroupements d’entreprises</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000" xlink:to="label_ifrs_3_role-817000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_4_role-836500" xlink:label="ifrs_4_role-836500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_4_role-836500">[836500] Notes– Contrats d’assurance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_4_role-836500" xlink:to="label_ifrs_4_role-836500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_5_role-825900" xlink:label="ifrs_5_role-825900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_5_role-825900">[825900] Notes— Actifs non courants détenus en vue de la vente et activités abandonnées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_5_role-825900" xlink:to="label_ifrs_5_role-825900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_6_role-822200" xlink:label="ifrs_6_role-822200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_6_role-822200">[822200] Notes— Prospection et évaluation de ressources minérales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_6_role-822200" xlink:to="label_ifrs_6_role-822200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390" xlink:label="ifrs_7_role-822390"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390">[822390] Notes— Instruments financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390" xlink:to="label_ifrs_7_role-822390"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100" xlink:label="ifrs_8_role-871100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_8_role-871100">[871100] Notes— Secteurs opérationnels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100" xlink:to="label_ifrs_8_role-871100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_axi_role" xlink:label="ifrs_axi_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_axi_role">Validations par agrégation au niveau d’un axe</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_role" xlink:to="label_ifrs_axi_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_axi_periodAdj_role" xlink:label="ifrs_axi_periodAdj_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_axi_periodAdj_role">Validations par agrégation au niveau d’un axe, ajustées pour la période</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_periodAdj_role" xlink:to="label_ifrs_axi_periodAdj_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_cro_role" xlink:label="ifrs_cro_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_cro_role">Validations inter-périodes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_cro_role" xlink:to="label_ifrs_cro_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_eps_role" xlink:label="ifrs_eps_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_eps_role">Validations résultat par action</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_eps_role" xlink:to="label_ifrs_eps_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901000" xlink:label="ifrs-dim_role-901000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-901000">[901000] Axe—Application rétrospective et retraitement rétrospectif</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901000" xlink:to="label_ifrs-dim_role-901000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901100" xlink:label="ifrs-dim_role-901100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-901100">[901100] Axe—Écart par rapport aux dispositions des IFRS</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901100" xlink:to="label_ifrs-dim_role-901100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-901500" xlink:label="ifrs-dim_role-901500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-901500">[901500] Axe—Date de création</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901500" xlink:to="label_ifrs-dim_role-901500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-903000" xlink:label="ifrs-dim_role-903000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-903000">[903000] Axe—Activités poursuivies et activités abandonnées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-903000" xlink:to="label_ifrs-dim_role-903000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-904000" xlink:label="ifrs-dim_role-904000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-904000">[904000] Axe—Actifs et passifs classés comme détenus en vue de la vente</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-904000" xlink:to="label_ifrs-dim_role-904000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-913000" xlink:label="ifrs-dim_role-913000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-913000">[913000] Axe—États financiers consolidés et individuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-913000" xlink:to="label_ifrs-dim_role-913000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-914000" xlink:label="ifrs-dim_role-914000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-914000">[914000] Axe—Monnaie dans laquelle les informations sont présentées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-914000" xlink:to="label_ifrs-dim_role-914000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs-dim_role-915000" xlink:label="ifrs-dim_role-915000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs-dim_role-915000">[915000] Axis—Effet cumulatif à la date de première application</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-915000" xlink:to="label_ifrs-dim_role-915000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#sic_29_role-832900" xlink:label="sic_29_role-832900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_sic_29_role-832900">[832900] Notes—Accords de concession de services</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="sic_29_role-832900" xlink:to="label_sic_29_role-832900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000" xlink:label="ifrs_19_role-890000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_19_role-890000">[890000] Filiales n’ayant pas d’obligation d’information du public</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000" xlink:to="label_ifrs_19_role-890000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zp" xlink:label="ifrs_7_role-822390zp"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zp">[822390] Notes— Instruments financiers - Informations relatives aux flux de trésorerie futurs estimés qui découlent de l’achat d’éléctricité en vertu de contrats de réception d’électricité produite à partir de sources naturelles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zp" xlink:to="label_ifrs_7_role-822390zp"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zo" xlink:label="ifrs_7_role-822390zo"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zo">[822390] Notes— Instruments financiers - Informations relatives aux actifs financiers concernés par les modifications touchant la section “Classement des actifs financiers” du guide d’application</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zo" xlink:to="label_ifrs_7_role-822390zo"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zn" xlink:label="ifrs_7_role-822390zn"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zn">[822390] Notes— Instruments financiers - Informations relatives aux passifs financiers soumis à des dispositions contractuelles fondées sur une éventualité susceptibles de modifier le montant des flux de trésorerie contractuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zn" xlink:to="label_ifrs_7_role-822390zn"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zm" xlink:label="ifrs_7_role-822390zm"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zm">[822390] Notes— Instruments financiers - Informations relatives aux actifs financiers soumis à des dispositions contractuelles fondées sur une éventualité susceptibles de modifier le montant des flux de trésorerie contractuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zm" xlink:to="label_ifrs_7_role-822390zm"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zl" xlink:label="ifrs_7_role-822390zl"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zl">[822390] Notes— Instruments financiers - Informations relatives aux placements dans des instruments de capitaux propres désignés comme étant à la juste valeur par le biais des autres éléments du résultat global</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zl" xlink:to="label_ifrs_7_role-822390zl"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000a" xlink:label="ifrs_19_role-890000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_19_role-890000a">[890000] Filiales n’ayant pas d’obligation d’information du public - Informations relatives à l’analyse des échéances des paiements à recevoir au titre de contrats de location-financement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000a" xlink:to="label_ifrs_19_role-890000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_19_role-890000b" xlink:label="ifrs_19_role-890000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_19_role-890000b">[890000] Filiales n’ayant pas d’obligation d’information du public - Informations relatives à l’analyse des échéances des paiements au titre de contrats de location simple</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000b" xlink:to="label_ifrs_19_role-890000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-800100a" xlink:label="ias_1_role-800100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-800100a">[800100] Subdivisions des actifs, passifs et capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-800100a" xlink:to="label_ias_1_role-800100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110b" xlink:label="ias_12_role-835110b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_12_role-835110b">[835110b] Notes — Impôts sur le résultat</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110b" xlink:to="label_ias_12_role-835110b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_12_role-835110a" xlink:label="ias_12_role-835110a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_12_role-835110a">[835110a] Notes — Impôts sur le résultat</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110a" xlink:to="label_ias_12_role-835110a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000d" xlink:label="ias_1_role-810000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-810000d">[810000d] Notes – Informations sur l’entreprise et déclaration de conformité aux IFRS - Informations relatives aux passifs non courants assortis de clauses restrictives</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000d" xlink:to="label_ias_1_role-810000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000c" xlink:label="ias_1_role-810000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-810000c">[810000c] Notes – Informations sur l’entreprise et déclaration de conformité aux IFRS - Informations relatives aux actifs et passifs qui présentent un risque important d’ajustement significatif</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000c" xlink:to="label_ias_1_role-810000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000b" xlink:label="ias_1_role-810000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-810000b">[810000b] Notes – Informations sur l’entreprise et déclaration de conformité aux IFRS - Informations relatives aux reclassements ou aux modifications de la présentation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000b" xlink:to="label_ias_1_role-810000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-810000a" xlink:label="ias_1_role-810000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-810000a">[810000a] Notes – Informations sur l’entreprise et déclaration de conformité aux IFRS - Informations relatives aux montants à recouvrer ou à régler dans les douze mois pour les catégories d’actifs et de passifs regroupant des montants à recouvrer ou à régler au plus tard dans les douze mois de la fin de la période de reporting et plus de douze mois après la fin de la période de reporting</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-810000a" xlink:to="label_ias_1_role-810000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200b" xlink:label="ias_1_role-861200b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-861200b">[861200b] Notes — Capital social, réserves et autres participations - Informations relatives aux réserves figurant dans les capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200b" xlink:to="label_ias_1_role-861200b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_1_role-861200a" xlink:label="ias_1_role-861200a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_1_role-861200a">[861200a] Notes — Capital social, réserves et autres participations - Informations relatives aux catégories de capital social</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_1_role-861200a" xlink:to="label_ias_1_role-861200a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_16_role-822100a" xlink:label="ias_16_role-822100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_16_role-822100a">[822100a] Notes — Immobilisations corporelles - Informations relatives au rapprochement des variations des immobilisations corporelles, y compris les actifs liés au droit d’utilisation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100a" xlink:to="label_ias_16_role-822100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480d" xlink:label="ias_19_role-834480d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_19_role-834480d">[834480d] Notes — Avantages du personnel - Informations relatives à l’analyse de sensibilité pour les hypothèses actuarielles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480d" xlink:to="label_ias_19_role-834480d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480c" xlink:label="ias_19_role-834480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_19_role-834480c">[834480c] Notes — Avantages du personnel - Informations relatives à la juste valeur des actifs du régime</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480c" xlink:to="label_ias_19_role-834480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480b" xlink:label="ias_19_role-834480b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_19_role-834480b">[834480b] Notes — Avantages du personnel - Informations relatives aux droits à remboursement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480b" xlink:to="label_ias_19_role-834480b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_19_role-834480a" xlink:label="ias_19_role-834480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_19_role-834480a">[834480a] Notes — Avantages du personnel - Informations relatives au passif (actif) net au titre des prestations définies</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480a" xlink:to="label_ias_19_role-834480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000c" xlink:label="ias_21_role-842000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_21_role-842000c">[842000c] Notes — Effets des variations des cours des monnaies étrangères - Informations financières résumées sur un établissement à l’étranger</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000c" xlink:to="label_ias_21_role-842000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000b" xlink:label="ias_21_role-842000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_21_role-842000b">[842000b] Notes — Effets des variations des cours des monnaies étrangères - Informations relatives aux risques auxquels l’entité est exposée lorsqu’une monnaie n’est pas convertible</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000b" xlink:to="label_ias_21_role-842000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_21_role-842000a" xlink:label="ias_21_role-842000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_21_role-842000a">[842000a] Notes — Effets des variations des cours des monnaies étrangères - Informations relatives aux actifs et passifs affectés par le fait qu’une monnaie n’est pas convertible</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000a" xlink:to="label_ias_21_role-842000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_24_role-818000a" xlink:label="ias_24_role-818000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_24_role-818000a">[818000a] Notes — Partie liée - Informations relatives aux montants engagés par l’entité au titre de la prestation de services de personnes agissant à titre de principaux dirigeants fournis par des entités de gestion distinctes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000a" xlink:to="label_ias_24_role-818000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480c" xlink:label="ias_27_role-825480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_27_role-825480c">[825480c] Notes — États financiers individuels - Informations relatives aux entreprises associées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480c" xlink:to="label_ias_27_role-825480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_27_role-825480a" xlink:label="ias_27_role-825480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_27_role-825480a">[825480a] Notes — États financiers individuels - Informations relatives aux filiales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480a" xlink:to="label_ias_27_role-825480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000b" xlink:label="ias_33_role-838000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_33_role-838000b">[838000b] Notes — Résultat par action - Informations relatives aux instruments ayant un effet dilutif potentiel non inclus dans le calcul du résultat dilué par action</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000b" xlink:to="label_ias_33_role-838000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_33_role-838000a" xlink:label="ias_33_role-838000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_33_role-838000a">[838000a] Notes — Résultat par action - Informations relatives aux certificats représentatifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000a" xlink:to="label_ias_33_role-838000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410d" xlink:label="ias_36_role-832410d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_36_role-832410d">[832410d] Notes — Dépréciation d’actifs - Informations relatives aux pertes de valeur comptabilisées ou reprises pour une unité génératrice de trésorerie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410d" xlink:to="label_ias_36_role-832410d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410c" xlink:label="ias_36_role-832410c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_36_role-832410c">[832410c] Notes — Dépréciation d’actifs - Informations relatives aux unités génératrices de trésorerie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410c" xlink:to="label_ias_36_role-832410c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410b" xlink:label="ias_36_role-832410b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_36_role-832410b">[832410b] Notes — Dépréciation d’actifs - Informations relatives aux pertes de valeur comptabilisées ou reprises pour un actif individuel ou une unité génératrice de trésorerie</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410b" xlink:to="label_ias_36_role-832410b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_36_role-832410a" xlink:label="ias_36_role-832410a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_36_role-832410a">[832410a] Notes — Dépréciation d’actifs - Informations relatives aux pertes de valeur et reprises de pertes de valeur</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410a" xlink:to="label_ias_36_role-832410a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570b" xlink:label="ias_37_role-827570b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_37_role-827570b">[827570b] Notes — Autres provisions, passifs éventuels et actifs éventuels - Informations relatives aux passifs éventuels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570b" xlink:to="label_ias_37_role-827570b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_37_role-827570a" xlink:label="ias_37_role-827570a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_37_role-827570a">[827570a] Notes — Autres provisions, passifs éventuels et actifs éventuels - Informations relatives aux autres provisions</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570a" xlink:to="label_ias_37_role-827570a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180c" xlink:label="ias_38_role-823180c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_38_role-823180c">[823180c] Notes — Immobilisations incorporelles - Informations relatives aux immobilisations incorporelles significatives pour l’entité</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180c" xlink:to="label_ias_38_role-823180c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180b" xlink:label="ias_38_role-823180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_38_role-823180b">[823180b] Notes — Immobilisations incorporelles - Informations relatives aux immobilisations incorporelles à durée d’utilité indéterminée</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180b" xlink:to="label_ias_38_role-823180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_38_role-823180a" xlink:label="ias_38_role-823180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_38_role-823180a">[823180a] Notes — Immobilisations incorporelles - Informations relatives au rapprochement des variations des immobilisations incorporelles et du goodwill</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180a" xlink:to="label_ias_38_role-823180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180b" xlink:label="ias_41_role-824180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_41_role-824180b">[824180b] Notes — Agriculture - Informations relatives aux produits agricoles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180b" xlink:to="label_ias_41_role-824180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_41_role-824180a" xlink:label="ias_41_role-824180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_41_role-824180a">[824180a] Notes — Agriculture - Informations détaillées relatives aux actifs biologiques</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180a" xlink:to="label_ias_41_role-824180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100b" xlink:label="ias_7_role-851100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-851100b">[851100b] Notes — États des flux de trésorerie - Informations relatives aux plages d’exigibilité des paiements pour les passifs financiers qui font partie d’accords de financement de fournisseurs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100b" xlink:to="label_ias_7_role-851100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_7_role-851100a" xlink:label="ias_7_role-851100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_7_role-851100a">[851100a] Notes — États des flux de trésorerie - Informations relatives aux passifs financiers qui font partie d’accords de financement de fournisseurs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100a" xlink:to="label_ias_7_role-851100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000c" xlink:label="ias_8_role-811000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_8_role-811000c">[811000c] Notes — Méthodes comptables, changements d’estimations comptables et erreurs - Informations relatives aux changements d’estimations comptables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000c" xlink:to="label_ias_8_role-811000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000b" xlink:label="ias_8_role-811000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_8_role-811000b">[811000b] Notes — Méthodes comptables, changements d’estimations comptables et erreurs - Informations relatives aux changements volontaires de méthode comptable</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000b" xlink:to="label_ias_8_role-811000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ias_8_role-811000a" xlink:label="ias_8_role-811000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ias_8_role-811000a">[811000a] Notes — Méthodes comptables, changements d’estimations comptables et erreurs - Informations relatives à la première application de normes ou interprétations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000a" xlink:to="label_ias_8_role-811000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100c" xlink:label="ifrs_1_role-819100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_1_role-819100c">[819100c] Notes — Première adoption - Informations relatives à la juste valeur d’éléments utilisée en tant que coût présumé</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100c" xlink:to="label_ifrs_1_role-819100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100b" xlink:label="ifrs_1_role-819100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_1_role-819100b">[819100b] Notes — Première adoption - Informations relatives aux actifs et passifs financiers redésignés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100b" xlink:to="label_ifrs_1_role-819100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_1_role-819100a" xlink:label="ifrs_1_role-819100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_1_role-819100a">[819100a] Notes — Première adoption - Informations relatives aux informations comparatives établies selon le référentiel comptable antérieur</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100a" xlink:to="label_ifrs_1_role-819100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700g" xlink:label="ifrs_12_role-825700g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700g">[825700g] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux entités structurées non consolidées contrôlées par une entité d’investissement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700g" xlink:to="label_ifrs_12_role-825700g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700f" xlink:label="ifrs_12_role-825700f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700f">[825700f] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux filiales non consolidées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700f" xlink:to="label_ifrs_12_role-825700f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700e" xlink:label="ifrs_12_role-825700e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700e">[825700e] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux entités structurées non consolidées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700e" xlink:to="label_ifrs_12_role-825700e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700d" xlink:label="ifrs_12_role-825700d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700d">[825700d] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux coentreprises</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700d" xlink:to="label_ifrs_12_role-825700d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700c" xlink:label="ifrs_12_role-825700c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700c">[825700c] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux entreprises communes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700c" xlink:to="label_ifrs_12_role-825700c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700b" xlink:label="ifrs_12_role-825700b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700b">[825700b] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux entreprises associées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700b" xlink:to="label_ifrs_12_role-825700b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_12_role-825700a" xlink:label="ifrs_12_role-825700a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_12_role-825700a">[825700a] Notes — Intérêts détenus dans d’autres entités - Informations relatives aux entités structurées consolidées</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700a" xlink:to="label_ifrs_12_role-825700a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000i" xlink:label="ifrs_13_role-823000i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000i">[823000i] Notes — Évaluation de la juste valeur - Informations relatives à l’analyse de sensibilité de la juste valeur à des changements dans des données non observables, instruments de capitaux propres de l’entité</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000i" xlink:to="label_ifrs_13_role-823000i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000h" xlink:label="ifrs_13_role-823000h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000h">[823000h] Notes — Évaluation de la juste valeur - Informations relatives à l’analyse de sensibilité de la juste valeur à des changements dans des données non observables, passifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000h" xlink:to="label_ifrs_13_role-823000h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000g" xlink:label="ifrs_13_role-823000g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000g">[823000g] Notes — Évaluation de la juste valeur - Informations relatives à l’analyse de sensibilité de la juste valeur à des changements dans des données non observables, actifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000g" xlink:to="label_ifrs_13_role-823000g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000f" xlink:label="ifrs_13_role-823000f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000f">[823000f] Notes — Évaluation de la juste valeur - Informations relatives aux passifs évalués à la juste valeur et assortis d’un rehaussement de crédit indissociable fourni par un tiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000f" xlink:to="label_ifrs_13_role-823000f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000e" xlink:label="ifrs_13_role-823000e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000e">[823000e] Notes — Évaluation de la juste valeur - Informations relatives aux données non observables importantes utilisées aux fins de l’évaluation de la juste valeur des capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000e" xlink:to="label_ifrs_13_role-823000e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000d" xlink:label="ifrs_13_role-823000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000d">[823000d] Notes — Évaluation de la juste valeur - Informations relatives aux données non observables importantes utilisées aux fins de l’évaluation de la juste valeur des passifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000d" xlink:to="label_ifrs_13_role-823000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000c" xlink:label="ifrs_13_role-823000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000c">[823000c] Notes — Évaluation de la juste valeur - Informations relatives aux données non observables importantes utilisées aux fins de l’évaluation de la juste valeur des actifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000c" xlink:to="label_ifrs_13_role-823000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000b" xlink:label="ifrs_13_role-823000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000b">[823000b] Notes — Évaluation de la juste valeur - Informations relatives à l’évaluation de la juste valeur des capitaux propres</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000b" xlink:to="label_ifrs_13_role-823000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_13_role-823000a" xlink:label="ifrs_13_role-823000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_13_role-823000a">[823000a] Notes — Évaluation de la juste valeur - Informations relatives à l’évaluation de la juste valeur des passifs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000a" xlink:to="label_ifrs_13_role-823000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_14_role-824500a" xlink:label="ifrs_14_role-824500a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_14_role-824500a">[824500a] Notes — Comptes de report réglementaires - Informations relatives aux montants comptabilisés en relation avec des soldes de comptes de report réglementaires</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500a" xlink:to="label_ifrs_14_role-824500a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150c" xlink:label="ifrs_15_role-831150c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_15_role-831150c">[831150c] Notes — Produits des activités ordinaires tirés de contrats conclus avec des clients - Informations relatives aux actifs comptabilisés au titre des coûts d’obtention ou d’exécution de contrats conclus avec des clients</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150c" xlink:to="label_ifrs_15_role-831150c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150b" xlink:label="ifrs_15_role-831150b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_15_role-831150b">[831150b] Notes — Produits des activités ordinaires tirés de contrats conclus avec des clients - Informations relatives au prix de transaction affecté aux obligations de prestation qui restent à remplir</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150b" xlink:to="label_ifrs_15_role-831150b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_15_role-831150a" xlink:label="ifrs_15_role-831150a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_15_role-831150a">[831150a] Notes — Produits des activités ordinaires tirés de contrats conclus avec des clients - Informations relatives aux obligations de prestation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150a" xlink:to="label_ifrs_15_role-831150a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610c" xlink:label="ifrs_16_role-832610c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_16_role-832610c">[832610c] Notes — Contrats de location - Informations relatives à l’analyse des échéances des paiements au titre de contrats de location simple</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610c" xlink:to="label_ifrs_16_role-832610c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610b" xlink:label="ifrs_16_role-832610b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_16_role-832610b">[832610b] Notes — Contrats de location - Informations relatives à l’analyse des échéances des paiements à recevoir au titre de contrats de location-financement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610b" xlink:to="label_ifrs_16_role-832610b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_16_role-832610a" xlink:label="ifrs_16_role-832610a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_16_role-832610a">[832610a] Notes — Contrats de location - Informations quantitatives relatives aux actifs liés au droit d’utilisation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610a" xlink:to="label_ifrs_16_role-832610a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600o" xlink:label="ifrs_17_role-836600o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600o">[836600o] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à la décomptabilisation attendue d’actifs correspondant aux flux de trésorerie liés aux frais d’acquisition</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600o" xlink:to="label_ifrs_17_role-836600o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600n" xlink:label="ifrs_17_role-836600n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600n">[836600n] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à la nouvelle désignation d’actifs financiers à la date de première application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600n" xlink:to="label_ifrs_17_role-836600n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600m" xlink:label="ifrs_17_role-836600m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600m">[836600m] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à l’analyse par échéance en lien avec le risque de liquidité qui résulte de contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600m" xlink:to="label_ifrs_17_role-836600m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600l" xlink:label="ifrs_17_role-836600l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600l">[836600l] Notes – Contrats d’assurance (IFRS 17) - Informations relatives au risque de crédit qui résulte de contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600l" xlink:to="label_ifrs_17_role-836600l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600k" xlink:label="ifrs_17_role-836600k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600k">[836600k] Notes – Contrats d’assurance (IFRS 17) - Informations relatives aux demandes d’indemnisation réelles comparées aux estimations précédentes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600k" xlink:to="label_ifrs_17_role-836600k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600j" xlink:label="ifrs_17_role-836600j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600j">[836600j] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à l’analyse de sensibilité à des changements des variables de risque qui résultent de contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600j" xlink:to="label_ifrs_17_role-836600j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600i" xlink:label="ifrs_17_role-836600i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600i">[836600i] Notes – Contrats d’assurance (IFRS 17) - Informations détaillées relatives aux concentrations de risque qui résultent de contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600i" xlink:to="label_ifrs_17_role-836600i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600h" xlink:label="ifrs_17_role-836600h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600h">[836600h] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à la nature et à l’ampleur des risques découlant de contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600h" xlink:to="label_ifrs_17_role-836600h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600g" xlink:label="ifrs_17_role-836600g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600g">[836600g] Notes – Contrats d’assurance (IFRS 17) - Informations relatives aux courbes de rendement utilisées pour actualiser les flux de trésorerie qui ne varient pas en fonction du rendement obtenu sur les éléments sous-jacents</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600g" xlink:to="label_ifrs_17_role-836600g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600f" xlink:label="ifrs_17_role-836600f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600f">[836600f] Notes – Contrats d’assurance (IFRS 17) - Informations relatives aux données employées pour les méthodes utilisées pour évaluer les contrats relevant du champ d’application d’IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600f" xlink:to="label_ifrs_17_role-836600f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600e" xlink:label="ifrs_17_role-836600e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600e">[836600e] Notes – Contrats d’assurance (IFRS 17) - Description des ajustements effectués lorsque l’entité a changé sa base de ventilation des produits financiers (ou charges financières) d’assurance entre résultat net et autres éléments du résultat global pour les contrats avec éléments de participation directe</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600e" xlink:to="label_ifrs_17_role-836600e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600d" xlink:label="ifrs_17_role-836600d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600d">[836600d] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à la comptabilisation attendue de la marge de service contractuelle en résultat net</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600d" xlink:to="label_ifrs_17_role-836600d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600c" xlink:label="ifrs_17_role-836600c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600c">[836600c] Notes – Contrats d’assurance (IFRS 17) - Informations relatives aux effets des contrats d’assurance initialement comptabilisés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600c" xlink:to="label_ifrs_17_role-836600c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600b" xlink:label="ifrs_17_role-836600b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600b">[836600b] Notes – Contrats d’assurance (IFRS 17) - Informations relatives à l’analyse des produits des activités d’assurance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600b" xlink:to="label_ifrs_17_role-836600b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_17_role-836600a" xlink:label="ifrs_17_role-836600a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_17_role-836600a">[836600a] Notes – Contrats d’assurance (IFRS 17) - Informations relatives au rapprochement des variations des contrats d’assurance par composante</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600a" xlink:to="label_ifrs_17_role-836600a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120c" xlink:label="ifrs_2_role-834120c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_2_role-834120c">[834120c] Notes — Accords de paiement fondés sur des actions - Informations relatives à la fourchette des prix d’exercice des options sur action en circulation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120c" xlink:to="label_ifrs_2_role-834120c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120b" xlink:label="ifrs_2_role-834120b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_2_role-834120b">[834120b] Notes — Accords de paiement fondés sur des actions - Informations relatives au nombre et à la durée de vie contractuelle résiduelle moyenne pondérée des options sur action en circulation</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120b" xlink:to="label_ifrs_2_role-834120b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_2_role-834120a" xlink:label="ifrs_2_role-834120a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_2_role-834120a">[834120a] Notes — Accords de paiement fondés sur des actions - Informations relatives aux conditions des accords de paiement fondés sur des actions</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120a" xlink:to="label_ifrs_2_role-834120a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000d" xlink:label="ifrs_3_role-817000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_3_role-817000d">[817000d] Notes — Regroupements d’entreprises - Informations relatives au rapprochement des variations du goodwill</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000d" xlink:to="label_ifrs_3_role-817000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000c" xlink:label="ifrs_3_role-817000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_3_role-817000c">[817000c] Notes — Regroupements d’entreprises - Informations relatives aux passifs éventuels dans un regroupement d’entreprises</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000c" xlink:to="label_ifrs_3_role-817000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000b" xlink:label="ifrs_3_role-817000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_3_role-817000b">[817000b] Notes — Regroupements d’entreprises - Informations relatives aux créances acquises</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000b" xlink:to="label_ifrs_3_role-817000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_3_role-817000a" xlink:label="ifrs_3_role-817000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_3_role-817000a">[817000a] Notes — Regroupements d’entreprises - Informations relatives aux transactions comptabilisées séparément de l’acquisition d’actifs et de la prise en charge de passifs lors de regroupements d’entreprises</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000a" xlink:to="label_ifrs_3_role-817000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zk" xlink:label="ifrs_7_role-822390zk"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zk">[822390zk] Notes — Instruments financiers - Informations relatives aux passifs non courants assortis de clauses restrictives</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zk" xlink:to="label_ifrs_7_role-822390zk"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zj" xlink:label="ifrs_7_role-822390zj"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zj">[822390zj] Notes — Instruments financiers - Informations relatives aux passifs financiers concernés par les modifications d’IFRS 9 apportées par IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zj" xlink:to="label_ifrs_7_role-822390zj"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zi" xlink:label="ifrs_7_role-822390zi"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zi">[822390zi] Notes — Instruments financiers - Informations relatives aux actifs financiers concernés par les modifications d’IFRS 9 apportées par IFRS 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zi" xlink:to="label_ifrs_7_role-822390zi"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zh" xlink:label="ifrs_7_role-822390zh"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zh">[822390zh] Notes — Instruments financiers - Informations quantitatives relatives aux instruments financiers qui doivent encore passer à un taux d’intérêt de référence alternatif</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zh" xlink:to="label_ifrs_7_role-822390zh"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zg" xlink:label="ifrs_7_role-822390zg"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zg">[822390zg] Notes — Instruments financiers - Informations relatives aux passifs financiers à la date de première application d’IFRS 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zg" xlink:to="label_ifrs_7_role-822390zg"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zf" xlink:label="ifrs_7_role-822390zf"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zf">[822390zf] Notes — Instruments financiers - Informations relatives aux actifs financiers à la date de première application d’IFRS 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zf" xlink:to="label_ifrs_7_role-822390zf"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390ze" xlink:label="ifrs_7_role-822390ze"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390ze">[822390ze] Notes — Instruments financiers - Informations relatives aux passifs financiers concernés par les modifications d’IFRS 9 en ce qui concerne les caractéristiques de remboursement anticipé avec rémunération négative</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390ze" xlink:to="label_ifrs_7_role-822390ze"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zd" xlink:label="ifrs_7_role-822390zd"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zd">[822390zd] Notes — Instruments financiers - Informations relatives aux actifs financiers concernés par les modifications d’IFRS 9 en ce qui concerne les caractéristiques de remboursement anticipé avec rémunération négative</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zd" xlink:to="label_ifrs_7_role-822390zd"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zc" xlink:label="ifrs_7_role-822390zc"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zc">[822390zc] Notes — Instruments financiers - Informations relatives à la matrice de calcul</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zc" xlink:to="label_ifrs_7_role-822390zc"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390zb" xlink:label="ifrs_7_role-822390zb"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390zb">[822390zb] Notes — Instruments financiers - Informations relatives à l’exposition au risque de crédit</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zb" xlink:to="label_ifrs_7_role-822390zb"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390za" xlink:label="ifrs_7_role-822390za"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390za">[822390za] Notes — Instruments financiers - Informations relatives au rapprochement des variations de correction de valeur pour pertes et explication des variations de la valeur comptable brute d’instruments financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390za" xlink:to="label_ifrs_7_role-822390za"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390z" xlink:label="ifrs_7_role-822390z"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390z">[822390z] Notes — Instruments financiers - Informations relatives au reclassement d’actifs financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390z" xlink:to="label_ifrs_7_role-822390z"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390y" xlink:label="ifrs_7_role-822390y"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390y">[822390y] Notes — Instruments financiers - Informations détaillées relatives aux emprunts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390y" xlink:to="label_ifrs_7_role-822390y"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390x" xlink:label="ifrs_7_role-822390x"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390x">[822390x] Notes — Instruments financiers - Informations relatives à une exposition au risque de crédit désignée comme étant évaluée à la juste valeur par le biais du résultat net</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390x" xlink:to="label_ifrs_7_role-822390x"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390w" xlink:label="ifrs_7_role-822390w"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390w">[822390w] Notes — Instruments financiers - Informations relatives aux montants ayant affecté l’état du résultat global sous l’effet de la comptabilité de couverture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390w" xlink:to="label_ifrs_7_role-822390w"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390v" xlink:label="ifrs_7_role-822390v"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390v">[822390v] Notes — Instruments financiers - Informations détaillées relatives aux éléments couverts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390v" xlink:to="label_ifrs_7_role-822390v"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390u" xlink:label="ifrs_7_role-822390u"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390u">[822390u] Notes — Instruments financiers - Informations détaillées relatives aux instruments de couverture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390u" xlink:to="label_ifrs_7_role-822390u"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390t" xlink:label="ifrs_7_role-822390t"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390t">[822390t] Notes — Instruments financiers - Informations relatives aux conditions des instruments de couverture et à leur incidence sur les flux de trésorerie futurs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390t" xlink:to="label_ifrs_7_role-822390t"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390s" xlink:label="ifrs_7_role-822390s"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390s">[822390s] Notes — Instruments financiers - Informations relatives à la stratégie de gestion des risques en relation avec la comptabilité de couverture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390s" xlink:to="label_ifrs_7_role-822390s"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390r" xlink:label="ifrs_7_role-822390r"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390r">[822390r] Notes — Instruments financiers - Informations relatives aux instruments financiers par type de taux d’intérêt</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390r" xlink:to="label_ifrs_7_role-822390r"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390q" xlink:label="ifrs_7_role-822390q"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390q">[822390q] Notes — Instruments financiers - Informations relatives à la compensation de passifs financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390q" xlink:to="label_ifrs_7_role-822390q"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390p" xlink:label="ifrs_7_role-822390p"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390p">[822390p] Notes — Instruments financiers - Informations relatives à la compensation d’actifs financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390p" xlink:to="label_ifrs_7_role-822390p"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390o" xlink:label="ifrs_7_role-822390o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390o">[822390o] Notes — Instruments financiers - Informations relatives aux notes de crédit internes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390o" xlink:to="label_ifrs_7_role-822390o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390n" xlink:label="ifrs_7_role-822390n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390n">[822390n] Notes — Instruments financiers - Informations relatives aux notes de crédit externes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390n" xlink:to="label_ifrs_7_role-822390n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390m" xlink:label="ifrs_7_role-822390m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390m">[822390m] Notes — Instruments financiers - Informations relatives à l’analyse par échéance des actifs financiers détenus pour gérer le risque de liquidité</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390m" xlink:to="label_ifrs_7_role-822390m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390l" xlink:label="ifrs_7_role-822390l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390l">[822390l] Notes — Instruments financiers - Informations relatives à la juste valeur des placements dans des instruments de capitaux propres désignés comme étant à la juste valeur par le biais des autres éléments du résultat global</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390l" xlink:to="label_ifrs_7_role-822390l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390k" xlink:label="ifrs_7_role-822390k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390k">[822390k] Notes — Instruments financiers - Informations relatives à l’analyse des échéances des passifs financiers dérivés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390k" xlink:to="label_ifrs_7_role-822390k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390j" xlink:label="ifrs_7_role-822390j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390j">[822390j] Notes — Instruments financiers - Informations relatives à l’analyse des échéances des passifs financiers non dérivés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390j" xlink:to="label_ifrs_7_role-822390j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390i" xlink:label="ifrs_7_role-822390i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390i">[822390i] Notes — Instruments financiers - Informations relatives à l’analyse par échéance des sorties de trésorerie non actualisées requises pour racheter les actifs financiers décomptabilisés, ou des autres montants payables au cessionnaire au titre des actifs transférés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390i" xlink:to="label_ifrs_7_role-822390i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390h" xlink:label="ifrs_7_role-822390h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390h">[822390h] Notes — Instruments financiers - Informations relatives à l’implication continue dans des actifs financiers décomptabilisés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390h" xlink:to="label_ifrs_7_role-822390h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390g" xlink:label="ifrs_7_role-822390g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390g">[822390g] Notes — Instruments financiers - Informations relatives à la nature et à l’ampleur des risques découlant des instruments financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390g" xlink:to="label_ifrs_7_role-822390g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390f" xlink:label="ifrs_7_role-822390f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390f">[822390f] Notes — Instruments financiers - Informations détaillées relatives aux couvertures</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390f" xlink:to="label_ifrs_7_role-822390f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390e" xlink:label="ifrs_7_role-822390e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390e">[822390e] Notes — Instruments financiers - Informations relatives aux actifs financiers qui sont soit en souffrance, soit dépréciés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390e" xlink:to="label_ifrs_7_role-822390e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390d" xlink:label="ifrs_7_role-822390d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390d">[822390d] Notes — Instruments financiers - Informations détaillées relatives aux instruments financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390d" xlink:to="label_ifrs_7_role-822390d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390c" xlink:label="ifrs_7_role-822390c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390c">[822390c] Notes — Instruments financiers - Informations relatives aux actifs financiers transférés qui ne sont pas intégralement décomptabilisés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390c" xlink:to="label_ifrs_7_role-822390c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390b" xlink:label="ifrs_7_role-822390b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390b">[822390b] Notes — Instruments financiers - Informations relatives aux passifs financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390b" xlink:to="label_ifrs_7_role-822390b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_7_role-822390a" xlink:label="ifrs_7_role-822390a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_7_role-822390a">[822390a] Notes — Instruments financiers - Informations relatives aux actifs financiers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390a" xlink:to="label_ifrs_7_role-822390a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100d" xlink:label="ifrs_8_role-871100d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_8_role-871100d">[871100d] Notes — Secteurs opérationnels - Informations relatives aux principaux clients</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100d" xlink:to="label_ifrs_8_role-871100d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100c" xlink:label="ifrs_8_role-871100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_8_role-871100c">[871100c] Notes — Secteurs opérationnels - Informations relatives aux zones géographiques</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100c" xlink:to="label_ifrs_8_role-871100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100b" xlink:label="ifrs_8_role-871100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_8_role-871100b">[871100b] Notes — Secteurs opérationnels - Informations relatives aux produits et services</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100b" xlink:to="label_ifrs_8_role-871100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ias_1.xsd#ifrs_8_role-871100a" xlink:label="ifrs_8_role-871100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="fr" xlink:label="label_ifrs_8_role-871100a">[871100a] Notes — Secteurs opérationnels - Informations relatives aux secteurs opérationnels</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100a" xlink:to="label_ifrs_8_role-871100a"/>
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