Compagnies des Alpes // 2019 Universal Registration Document
5 FINANCIAL INFORMATION
Consolidated financial statements
Fair value level of financial liabilities at fair value
Balance sheet value
Fair value of financial liabilities at amortised cost
Financial liabilities and other liabilities (in thousands of euros)
Hedging derivatives (1)
Other financial liabilities
Notes
Level 1
Level 2 Level 3
Operating trade payables Fixed asset trade payables Tax and payroll payables
6.14 6.14 6.14 6.14 6.14 6.14 6.12 6.12 6.12 6.12 6.12 6.12
77,590 39,872 75,663
(1)
(1)
(1)
Tax liabilities
4,759
(1)
Other operating liabilities Other miscellaneous debt
19,672
(1)
741
(1)
Adjustment accounts
28,000 259,426 245,767
(1)
Bonds
(1)
Borrowings from credit institutions Other fi nancial and similar borrowings
(1)
2,172 2,893
(1)
Employee pro fi t-sharing
(1)
Bank overdrafts Accrued interest
48,676
(1)
2,781
TOTAL FINANCIAL LIABILITIES RECOGNISED AT AMORTISED COST
0
808,012
Derivatives on fi nancing transactions
1,095
1,095
TOTAL FINANCIAL LIABILITIES AT FAIR VALUE THROUGH SHAREHOLDERS’ EQUITY Derivatives on fi nancing transactions TOTAL FINANCIAL LIABILITIES AT FAIR VALUE THROUGH INCOME
1,095
0
1,095
0
0
TOTAL FINANCIAL LIABILITIES 0 (1) The Group does not disclose the fair value of financial liabilities such as operating liabilities and other liabilities, borrowings from credit institutions and other borrowings, since their book value is a reasonable approximation of the fair value. 1,095 808,012 1,095 0
6.16
ACQUISITION OF FAMILYPARK
On 20 March 2019, the Group acquired Familypark, operating a park located in Austria. This company was included in the scope of consolidation as of 31 March 2019.
The purchase price of the shares (100%) amounted to €72.5 million and the net amount disbursed for this acquisition came to €56.3 million after deduction of active and passive cash at 31 March 2019. The fi rst-time consolidation di ff erence amounted to €41.2 million and is yet to be allocated.
It would be marginal on an annual basis.
Property, plant and equipment and intangible assets
33,268 Net position
9,964
NON-CURRENT ASSETS Inventories and net exposure
33,268 NON-CURRENT LIABILITIES
846
540
Accounts receivable
943 Current provisions
72
Other receivables
324 Current fi nancial liabilities
23,513
Tax receivable
596 Operating liabilities
1,570
Cash and cash equivalents
294
CURRENT ASSETS
2,697 CURRENT LIABILITIES
25,155 35,965
TOTAL ASSETS
35,965 TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES
Purchase price
51,167 -9,964 41,203
Net position acquired
Difference of first-time consolidation (1) Reconciliation with cash flow statement: Purchase price
-51,167 -5,466
Bank overdrafts
Cash and cash equivalents
294
Changes in the scope of consolidation
-56,339
(1) Currently being allocated.
159
Compagnie des Alpes I 2019 Universal registration document
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