Financial Statements 2021
2. Notes to the IFRS Consolidated Financial Statements / 2.7 Capital Structure and Financial Instruments
The following table presents the carrying amounts and fair values of financial instruments by class and by IFRS 9 measurement category as of 31 December 2021:
Financial instruments total
Financial assets and liabilities at amortised cost
Fair value through profit or loss
Fair value through OCI
Amortised cost
Fair value
Book value
Fair value
(In € million)
Assets Other investments and other long-term financial assets Equity investments (1)
1,033
1,478
0
0
2,511
2,511
Customer financing
118
0
0
0
118
118
Other loans (2)
0
0
1,909
1,909
1,909
1,909
Trade receivables
0
0
5,063
5,063
5,063
5,063
Contract assets
0
0
1,404
1,404
1,404
1,404
Other financial assets
1,005
1,005
Derivative instruments
1,005
0
0
0
Non-derivative instruments
0
0
1,137
1,137
1,137
1,137
Securities
0
8,111
0
0
8,111
8,111
Cash and cash equivalents
12,075
533
1,964
1,964
14,572
14,572
Total
14,231
10,122
11,477 11,477
35,830
35,830
Liabilities Financing liabilities Bonds and commercial papers Liabilities to financial institutions and others
(11,061)
(11,886)
0
0
(11,061)
(11,886)
0
0
(2,243)
(2,243)
(2,243)
(2,243)
Finance lease liabilities (2)
0
0
(1,736)
(1,736)
(1,736)
(1,736)
Other financial liabilities Derivative instruments
(4,563)
(4,563)
(4,563)
0
0
0
European Governments’ refundable advances (3)
0
0
(3,861)
(3,861)
(3,861)
(3,861)
Others
0
(16)
(654)
(654)
(670)
(670)
Trade liabilities
0
0
(9,693)
(9,693)
(9,693)
(9,693)
Total
(4,563)
(16)
(29,248)
(30,073)
(33,827)
(34,652)
(1) Other than those accounted for under the equity method. (2) The carrying amounts are used as reasonable fair value approximations.
(3) The European Governments’ refundable advances of € -3,861 million are measured at amortised cost. Fair values cannot be reliably measured because their risk sharing nature and the uncertainty of the repayment dates give rise to a broad range of reasonable fair value estimates and make it impossible to reasonably assess the probabilities of the various estimates within the range. This may change and reliable fair value measures become available as the related programmes approach the end of production.
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Airbus / Financial Statements 2021
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