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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