Derichebourg // 2020-2021 Universal Registration Document

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Financial and accounting information Consolidated financial statements at September 30, 2021 Notes

Financial instruments 4.12 The Group uses certain financial instruments to reduce risks related to interest rates, exchange rates affecting its commercial activities and raw material prices. Market value of financial instruments 4.12.1 To determine the fair value of financial instruments, the Group uses the following fair value hierarchy, according to the valuation methods used: level 1: the prices listed for identical assets or liabilities in active markets (not adjusted);

level 2: directly or indirectly observable inputs concerning the asset or liability other than the quoted prices used at level 1; level 3: methods that use inputs that have a significant impact on the recognized fair value and are not based on observable market data. On September 30, 2021, all of the Group’s assets and liabilities measured at fair value are classified as level 2. During the 2021 fiscal year, there was no change in fair-value valuations between level 1 and level 2 and no transfer to, or from, level 3.

Breakdown by type of instrument

Fair value through profit or loss

Fair value through equity

Debt at amortized cost

Loans and receivables

Derivative instruments

09-30-21

In millions of euros

Non-consolidated equity securities Other non-current financial assets

1.4 8.7

1.4 8.7

Trade receivables

396.6

396.6

Other current assets

78.5

78.5

Financial derivative instruments Other current financial assets

0.1

0.1

19.4

19.4

Cash and cash equivalents

787.5

787.5 806.9

ASSETS

1,292.2

485.2

0.0

Loans - share at more than one year Loans - share at less than one year

157.3 825.9 374.2 277.1

157.3 825.9

Trade payables

374.2 277.1

Other current liabilities

Financial derivative instruments

2.2

2.2 2.2

LIABILITIES

1,636.8

651.3

983.2

Breakdown by type of instrument

Fair value through profit or loss

Fair value through equity

Debt at amortized cost

Loans and receivables

Derivative instruments

09-30-20

In millions of euros

Non-consolidated equity securities Other non-current financial assets

1.7 8.3

1.7 8.3

Trade receivables

309.9

309.9

Other current assets

68.3

68.3

Financial derivative instruments Other current financial assets

0.0

0.0

15.4

15.4

Cash and cash equivalents

361.9 765.6 572.2 130.9 254.5 271.2

361.9 377.3

ASSETS

388.2

0.0

Loans - share at more than one year Loans - share at less than one year

572.2 130.9

Trade payables

254.5 271.2

Other current liabilities

Financial derivative instruments

2.3

2.3 2.3

LIABILITIES

1,231.0

525.7

703.1

DERICHEBOURG 2020/2021 Universal Registration Document 163