Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

Fair value level of financial assets at fair value

Balance sheet value

Instruments of shareholders’ equity - Fair value through other items of comprehensive income (1)

Debt instruments - Fair value

Equity instruments - measured according to their standard of reference (1)

Fair value of financial assets at amortised cost

Fair value through net income (1)

through other comprehensive income (1)

Financial assets and other assets (in thousands of euros)

Fair value of hedging instruments (1)

Amortised cost (1)

Notes

Level 1 Level 2 (3)

Level 3

Other non-current assets

6,411

(2)

Trade receivables

6.6

17,928 41,532

(2)

Tax and payroll receivables 6.6

(2)

Other operating receivables (a) Tax receivable Other receivables

6.6

18,032 6,600 16,623

(2)

(2)

(2)

Loans and receivables associated with shareholdings Deposits and guarantees Other financial assets TOTAL FINANCIAL ASSETS RECOGNISED AS AMORTISED COST Securities of non- controlled companies Derivatives on financing transactions TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH SHAREHOLDERS’ EQUITY Securities of non- controlled companies Securities of non- consolidated controlled companies TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH INCOME Cash and cash equivalents 6.9 6.7

37,442

(2)

1,373

(2)

525

(2)

349,953

(2)

-

-

-

-

- 496,419

5,083

5,083

-

-

-

-

5,083

-

-

-

-

-

- 5,083

6.8 1,339

1,339

-

6.8 3,560

- 3,560

4,899

-

-

-

-

-

-

- 1,339 3,560

TOTAL FINANCIAL ASSETS

4,899 - 1,339 8,643 (1) The financial assets are presented in accordance with the provisions of IFRS 9 “Financial instruments” in force at 1 October 2018 or according to their standard reference. (2) The Group does not disclose the fair value of financial assets such as accounts receivable, tax receivables, other receivables or cash and cash equivalents, as their net carrying amount, after impairment, is a reasonable approximation of the fair value. (3) The fair value of real estate agencies was assessed taking into account the estimated value of goodwill, determined on the basis of coefficients observable on the market, applied to the revenue generated according to the activities of the agencies (seasonal rentals, apartment under lease, trustee, transaction, etc.). (a) Includes “Other accounts receivable” and “Advances and down-payments” referenced to previously in Note 6.6. - 5,083 - - 496,419 -

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Compagnie des Alpes I 2021 Universal registration document