AXWAY_REGISTRATION_DOCUMENT_2017

AXWAY GROUP AND ITS BUSINESS ACTIVITIES Notes to the financial statements

CORPORATE RESPONSIBILITY

CORPORATE GOVERNANCE

CONSOLIDATED FINANCIAL STATEMENTS

2017 ANNUAL FINANCIAL STATEMENTS

CAPITAL AND AXWAY SOFTWARE STOCK

INFORMATIONS ADMINISTRATIVES ETbJURIDIQUES

COMBINED GENERAL MEETING OFb6bJUNEb2018

a. As of 31bDecember 2017

31/12/2017

Breakdown by class of derivative instrument

Assets and liabilities at fair value through profit and loss

Derivatives at fair value

Derivatives at fair value through shareholders’ equity

Loans, receivables and other liabilities

Financial debt at amortized cost

Available- for-sale assets

through profit or loss

Carrying amount

Fair value

(in thousands of euros) Financial assets Trade receivables

3,288

3,288

- - -

- - - - - - - - - -

3,288

- - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

71,090 71,090 31,016 31,016

71,090 31,016

Other current receivables Cash and cash equivalents

28,146 28,146 28,146 133,540 133,540 28,146

-

Financial assets

- 105,394

Financial debt – long-term portion Current account – Sopra Group

47,759 47,759

- - -

- -

47,759

-

-

- -

Other non-current liabilities

15,880 15,880

15,880

Financial debt – short-term portion

4,481

4,481

95

-

4,387

Trade accounts payables Other current liabilities

16,172 16,172 116,051 116,051 200,343 200,343

- -

16,172 116,051

- -

Financial liabilities

95

- 148,103 52,145

The fair value of trade receivables, other current receivables, trade payables and other current liabilities is the same as the carrying amount, owing to their very short settlement times.

b. As of 31bDecember 2016

31/12/2016

Breakdown by class of derivative instrument

Assets and liabilities at fair value through profit and loss

Derivatives at fair value

Derivatives at fair value through shareholders’ equity

Financial debt at amortized cost

Loans, receivables and other liabilities

through profit or loss

Available- for-sale assets

Carrying amount

Fair value

(in thousands of euros) Financial assets Trade receivables

3,235

3,235

- - -

- - - - - - - - - -

3,235

- - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

78,209 78,209 24,973 24,973

78,209 24,973

Other current receivables Cash and cash equivalents

51,716 51,716 51,716 158,133 158,133 51,716

-

Financial assets

- 106,418

Financial debt – long-term portion Current account – Sopra Group

35,450 35,450

- -

- - - -

35,450

-

-

- -

Other non-current liabilities

1,983 3,685

1,983 3,685

1,983

Financial debt – short-term portion

123

3,562

Trade accounts payables Other current liabilities

16,466 16,466 117,125 117,125

- -

16,466 117,125

- -

Financial liabilities

174,709 174,709 2,106

- 133,591 39,013

152

AXWAY - 2017 REGISTRATION DOCUMENT

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