Financial Statements 2023

4. Notes to the IFRS Company Financial Statements 4.5 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 2022:

Financial assets and liabilities at amortised cost Financial instrument Total

Fair value through OCI

Fair value through profit or loss

Amortised cost

Fair value Book value Fair value

(In € million)

Assets

Other investments and long ‒ term financial assets Equity investments

1,446

0

0

0

1,446

1,446

Loans

0

0

2,075

2,194

2,075

2,194

Trade receivables

0

0

28

28

28

28

Other financial assets

Derivative instruments

7,829

0

0

0

7,829

7,829

Current account Group companies

0

0

9,670

9,670

9,670

9,670

Securities

0

7,354

0

0

7,354

7,354

Cash and cash equivalents

11,135

1,001

1,146

1,146

13,282

13,282

Total

20,410

8,355

12,919

13,038

41,684

41,803

Liabilities

Financing liabilities

Bonds and commercial papers

0

0

7,903

8,356

7,903

8,356

Internal loans payable

0

0

0

0

0

0

Other financial liabilities

Derivative instruments

9,255

0

0

0

9,255

9,255

Current accounts Group companies

0

0

35,355

35,355

35,355

35,355

(1)

Trade liabilities

0

0

18

18

18

18

Total

9,255

0

43,276

43,729

52,531

52,984

2022 figures restated in accordance with 2023 presentation. (1)

Fair Value Hierarchy For further details please refer to “– Note 37.2: Carrying Amounts and Fair Values of Financial Instruments” of the Consolidated Financial Statements. The fair values disclosed for financial instruments accounted for at amortised cost reflect Level 2 input.

138

Airbus

Financial Statements 2023