AFD - 2019 Universal registration document
CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements
NOTE 3 Financial assets at fair value through shareholders’ equity
31/12/2019
31/12/2018
Change in fair value over the period
Change in fair value over the period
Book value
Book value
In thousands of euros
Debt securities recognised at fair value through equity to be recycled in profit or loss
1,057,076
3,468 5,199 -1,731
1,067,532
-20,813 -21,329
Government paper and equivalent
874,958 182,118 455,470 455,470
891,791 175,742 397,163 397,163
Bonds and other securities
517
Equity securities recorded at fair value through equity not to be recycled in profit or loss
-14,476 -14,476 -11,008
-21,137 -21,137 -41,950
Unconsolidated equity stakes
TOTAL
1,512,546
1,464,695
NOTE 4 Financial assets and liabilities at fair value measured according to the level of fair value
31/12/2019
31/12/2018
Level 1 Level 2 Level 3
Total
Level 1 Level 2 Level 3
Total
In thousands of euros
Assets/Liabilities Equity instruments at fair value through profit or loss Debt securities that do not meet the SPPI criteria
-
- 1,199,384 1,199,384 1,047
-
921,931 922,978
52,728
- 1,342,307 1,395,036 50,200
- 1,239,386 1,289,586
Financial assets recorded through equity 1,026,347 30,729 455,470 1,512,546 1,067,532
-
397,163 1,464,695
Hedging derivatives (Assets)
- 2,558,977
- 2,558,977
- 1,824,239
- 1,824,239
Financial liabilities at fair value through profit or loss
-
358,033 1,666 359,698
- - -
338,316 940,339
842 339,159
Hedging derivatives (Liabilities)
- 1,486,117
- 1,486,117
-
940,339
Derivatives
-
138,282 5,444 143,726
192,623 8,200 200,823
P Sensitivity of the fair value of level Ǿ 3 instruments The category of instruments measured at level Ǿ 3 fair value mainly comprises equity investments. The sensitivity calculations do not apply because their valuations are not linked to market parameters.
136
UNIVERSAL REGISTRATION DOCUMENT 2019
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