Compagnies des Alpes // 2019 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
Fair value of financial assets at amortised cost
Fair value through net income (1)
Fair value of hedging instruments (1)
other items of comprehensive income (1)
Amortised cost (1)
Financial assets and other assets (in thousands of euros)
Notes
Level 1 Level 2 (3)
Level 3
Trade receivables
6.6 6.6 6.6
20,388 31,875 15,687 11,420 13,119
(2)
Tax and payroll receivables Other operating receivables (a)
(2)
(2)
Tax and CICE receivables
(2)
Other receivables
(2)
Loans and receivables associated with shareholdings
34,255
(2)
Deposits and guarantees Other fi nancial assets Cash and cash equivalents
1,466
(2)
385
(2)
6.9
22,320
(2)
TOTAL FINANCIAL ASSETS RECOGNISED AT AMORTISED COST
0
0
0 150,915
Securities of non-controlled companies
6.7
10,558
10,558
Derivatives on fi nancing transactions TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH SHAREHOLDERS’ EQUITY
137
137
0
137
10,558
0
0
137
0 10,558
Securities of non-controlled companies Securities of non-consolidated controlled companies
6.7
1,677
1,677
6.7 9,973
6,235 3,738
TOTAL FINANCIAL ASSETS AT FAIR VALUE THROUGH INCOME
11,650 11,650
0
0
0
0 0
0 6,235 5,415
TOTAL FINANCIAL ASSETS 137 6,235 15,973 (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 reference standard. (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 book value, 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 previously in Note 6.6. 137 10,558 150,915
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Compagnie des Alpes I 2019 Universal registration document
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