2021 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, 2021

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

888,902 888,902 268,307

1,756 618,840

-

-

Non-current Derivative financial instruments •

24

62

62

-

62

-

-

-

Other investments •

46

46

46

-

-

-

-

Current Trade and other receivables •

14 418,186 418,186 14,943

-

403,243

-

-

Derivative financial instruments •

24

1,694

1,694

-

1,694

-

-

-

Other current financial assets •

-

-

-

-

-

-

-

Cash and cash equivalents •

20 468,914 468,914 253,317

-

215,597

-

-

Financial liabilities

276,432 276,432 13,696 13,513

-

249,223

-

Non-current

Borrowings •

16 23,782 23,782

-

-

-

23,782

-

Derivative instruments •

24

14

14

-

14

-

-

-

Djeep earn-out clause •

3,961

3,961

3,961

-

-

-

-

Rocketbook earn-out clause •

3,512

5,603

3,512

-

-

-

-

Current

Borrowings •

16 76,287 76,287

-

-

-

76,287

-

Derivative instruments •

24 13,499 13,499

-

13,499

-

-

-

Rocketbook earn-out clause •

6,223

6,223

6,223

-

-

-

-

14

Trade and other payables •

149,154 149,154

-

-

-

149,154

-

244

• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •