BIC - 2019 Universal Registration Document

FINANCIAL STATEMENTS

Consolidated financial statements

22-6

Fair value of financial assets and liabilities

Accounting categories and fair value of financial instruments

December 31, 2019

Breakdown by category of instruments

At fair value through the income statement

Derivative hedging instruments

Receivables at amortized cost

Debts at amortized cost

At fair value through equity

Balance sheet items (in thousand euros)

Balance sheet value Fair value

Note

Financial assets

751,172 751,172 68,234

2,918 680,020

-

-

Non-current Derivative financial instruments •

24

220

220

-

220

-

-

-

Other investments •

33

33

33

-

-

-

-

Current Trade and other receivables •

14 545,609  

 545,609  

 13,753  

- 

 531,856  

- 

- 

Derivative financial instruments •

24 2,698  

 2,698  

- 

 2,698  

- 

- 

- 

Other current financial assets •

 4,058  

 4,058  

 4,058  

- 

- 

- 

- 

Cash and cash equivalents •

20 

 198,555  

 198,555  

 50,391  

- 

 148,165  

- 

- 

Financial liabilities

 231,774 231,774

-

 7,514

-

 224,261

-

Non-current

Borrowings •

16 32,331 32,331

-

-

-

 32, 331

-

Derivative instruments •

24

  44

  44

-

  44

-

-

-

Current

Borrowings •

16 65,526 65,526

-

-

-

 65,526

-

Derivative instruments •

24

 7,470

 7,470

-

 7,470

-

-

-

Trade and other payables •

14 126,403 126,403

-

-

-

 126,403

-

December 31, 2018

Breakdown by category of instruments

At fair value through the income statement

Derivative hedging instruments

Receivables at amortized cost

Debts at amortized cost

At fair value through equity

Balance sheet items (in thousand euros)

Balance sheet value Fair value

Note

Financial assets

710,432 710,432 65,338

5,333 639,761

-

-

Non-current Derivatives financial instruments •

24

44

44

-

44

-

-

-

Other investments •

28

28

28

-

-

-

-

Current Trade and other receivables •

14 534,683 534,683 12,751

-

521,932

-

-

Derivative financial instruments •

24

5,289

5,289

-

5,289

-

-

-

Other current financial assets •

12,855 12,855 12,855

-

-

-

-

Cash and cash equivalents •

157,533 157,533 39,704

-

117,829

-

-

Financial liabilities

203,811 203,811

-

11,470

-

192,341

-

Non-current

Borrowings •

16 32,032 32,032

-

-

-

32,032

-

Derivative instruments •

24

37

37

-

37

-

-

-

Current

Borrowings •

16 22,580 22,580

-

-

-

22,580

-

Derivative instruments •

24 11,433 11,433

-

11,433

-

-

-

Trade and other payables •

14 137,729 137,729

-

-

-

137,729

-

224

• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •