BIC - 2020 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, 2020

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 value Fair value

Balance sheet items (in thousand euros)

Note

Financial assets

702,460

702,460

128,509

27,057

546,894

-

-

Non-current Derivative financial instruments •

24

976

976

-

976

-

-

-

Other investments •

34

34

34

-

-

-

-

Current Trade and other receivables •

14 409,625

409,625

10,268

-

399,357

-

-

Derivative financial instruments •

24 26,081

26,081

-

26,081

-

-

-

Other current financial assets •

1

1

1

-

-

-

-

Cash and cash equivalents •

20 265,744

265,744

118,206

-

147,537

-

-

Financial liabilities

231,497

231,497

10, 718

3,347

-

217,432

-

Non-current

Borrowings •

16 27,985

27,985

-

-

-

27,985

-

Derivative instruments •

24

53

53

-

53

-

-

-

Djeep earn-out clause •

3,961

3,961

3,961

-

-

-

-

Rocketbook earn-out clause •

5,398

5,398

5,398

-

-

-

-

Current

Borrowings •

16 89,976

89,976

-

-

-

89,976

-

Derivative instruments •

24

3,294

3,294

-

3,294

-

-

-

Rocketbook earn-out clause •

1,358

1,358

1,358

-

-

-

-

14

Trade and other payables •

99,470

99,470

-

-

-

99,470

-

252

• BIC GROUP - 2020 UNIVERSAL REGISTRATION DOCUMENT •