Assystem - 2018 Register document

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BUSINESS REVIEW AND FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES

NOTE 11

11.1 Accounting classification of financial assets and liabilities

FINANCIAL ASSETS The table below shows the carrying amounts and fair values of the Group’s financial assets over the past two years:

31/12/2018

31/12/2017

Financial assets designated as at fair value through profit or loss

Financial assets at fair value through

Financial assets at amortised cost

Carrying amount

profit or loss (mandatory)

Carrying amount

In millions of euros Investment property

1.4

-

1.4

- -

1.4

Expleo Group convertible bonds

102.2 129.1 150.8

102.2 124.3

- - - - - -

63.6

Other financial assets Trade receivables Other receivables* Other current assets

4.8

128.6

- - - -

150.8

160

7.3 0.5

7.3 0.5

5.7 0.5

Cash and cash equivalents

32.4

32.4

28.2

Total

423.7

226.5

1.4

195.8

388.0

* Excluding employee-related receivables, tax receivables and prepaid expenses.

FINANCIAL LIABILITIES The table below shows the carrying amounts and fair values of the Group’s financial liabilities over the past two years:

31/12/2018

31/12/2017

Financial liabilities designated as at fair value through profit or loss

Financial liabilities at fair value through profit or loss (mandatory)

Financial liabilities at amortised cost

Carrying amount

Carrying amount

In millions of euros

Debt and current and non-current financial liabilities Current and non-current liabilities related to share acquisitions

63.5

- - - - - -

-

63.5

4.6 9.1 1.8

5.7 1.3

5.7 1.3

- -

Other non-current liabilities

Trade payables

31.0

- - -

31.0

32.8

Due to suppliers of non-current assets

0.8 6.9

0.8 6.9

0.2 6.7

Other current liabilities*

Total

109.2

-

7.0

102.2

55.2

* Excluding accrued taxes and payroll costs and contract liabilities.

11.2 Fair value hierarchy The Group uses the fair value hierarchy established in IFRS which categorises financial instruments into three levels based on the inputs to valuation techniques used to measure their fair value as recognised in the statement of financial position. These levels are as follows: ● level 1: financial instruments for which there are quoted prices in an active market;

● level 2: financial instruments whose fair value measurement is based on observable market inputs other than quoted prices included in level 1; ● level 3: financial instruments whose inputs are unobservable (i.e. inputs whose value does not result from the price of observable market transactions for the same instrument or from observable market data available at the reporting date) or inputs which are only partially observable.

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ASSYSTEM

REGISTRATION DOCUMENT 2018