ADP_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION ON THE ASSETS, FINANCIAL POSITION AND CONSOLIDATED FINANCIAL STATEMENTS 20 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2017

9.5.1 Categories of financial assets and liabilities

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Available- for-sale financial assets

Debt at amortised cost

Cash flow hedge

Fair value hedge

As at 31 Dec. 2017

Fair value

Loans and receivables

option 1 Trading 2

(in millions of euros)

Other non-current financial assets

376 641

- - - -

23

29

323 641

- - - - - -

- - - - - - - - - - -

- - - - - - - - -

Trade receivables Other receivables 3

- -

- - - - - - - - -

161

161

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

248 1,912

4

244

1,912

-

-

3,338 1,912

27

29

1,369

Non-current debt Trade payables

5,320

- - - - -

13

- - - - -

5,271 422 1,161 640 7,494

36

422 1,161 645

- -

Other debts 3 Current debt

5

TOTAL FINANCIAL LIABILITIES

7,548

18

36

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Available- for-sale financial assets

Debt at amortised cost

Cash flow hedge

Fair value hedge

Fair value

Loans and receivables

As at 31 Dec. 2016

option 1 Trading 2

(in millions of euros)

Other non-current financial assets

125

- - - -

31

19

75

- - - - - -

- - -

- - - - - - - - - - -

Trade receivables Other receivables 3

548

- -

- - - - - - - - -

548

41

41

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

129

4

69

56

1,657

1,657

-

-

-

2,500 1,657

35

19

733

56

Non-current debt Trade payables

4,239

- - - - -

18

- - - - -

4,221

- - - - -

472 250 265

- -

472 250 263

Other debts 3 Current debt

2

TOTAL FINANCIAL LIABILITIES

5,226

20

5,206

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

In the scope of the determination of fair value of derivatives, the credit valuation adjustment (CVA) was computed as of 31 December 2017 audits impact was assessed as non-significant.

206

AÉROPORTS DE PARIS  REGISTRATION DOCUMENT 2017