PSA - 2019 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2019 Notes to the Consolidated Financial Statements at 31 December 2019

CURRENT AND NON-CURRENT FINANCIAL ASSETS AND LIABILITIES EXCLUDING 12.3. DERIVATIVES FINANCIAL INSTRUMENTS ON OPERATING Currentand Non-current financial assets A.

Net increase in cash and cash equivalent

Change in scope of consolidation

Exchange rate fluctuations

31 December 2018

Remeasure of equity

Other changes

31 December 2019

(in million euros)

Other non-current financial assets Current financial assets Financial investments Cash and cash equivalent CURRENT AND NON-CURRENT FINANCIAL ASSETS

684 842

(106)

58

(4)

8

12

652

473

(80)

- - -

12

22

1,269

50

-

- -

- -

- -

50

14,961

2,418

17,379

16,537

2,785

(22)

(4)

20

34

19,350

Currentand Non-current financialiabilities B.

Net increase in cash and cash equivalent

Change in scope of consolidation

Exchange rate fluctuations

31 December 2018

Remeasure of equity

Other changes

31 December 2019

(in million euros)

Non-current financial liabilities Current financial liabilities CURRENT AND NON-CURRENT FINANCIAL LIABILITIES

5,257 2,182

2,737 (609)

86

5

14

816

8,915 2,520

103

-

(26)

870

7,439

2,128

189

5

(12)

1,686

11,435

In the context of the contemplatedMerger with FCA, Dongfeng Group(DFG)has agreedto sell, andGroupePSAhas agreedto buy, 30.7 millionsharesprior to closing(thoseshareswill be cancelled). SeeNote 1.

At the date of commitment, a current financial liability of €685 million euros has been initially recognized against equity. Subsequently,as at 31 December2019, it has been remeasuredat €668 millioneuros against in net financial income (expense) for €17 million.

BREAKDOWN OF FINANCIAL ASSETS 12.4. Other non-currentand current financialassets A.

31 December 2019

31 December 2018

31 December 2017

Non- current

Non- current

Non- current

Current

Current

Current

(in million euros)

Financial assets classified as “at amortised cost”

241

1,269

259

841

255

1,261

Financial assets classified as “at fair value through profit or loss”

411

-

425

1

232

8

Financial investments “at amortised cost” (1) Other non-current financial assets - Manufacturing and sales companies Other non-current financial assets - Finance companies TOTAL OTHER FINANCIAL ASSETS IN THE STATEMENT OF FINANCIAL POSITION

-

50

-

50

-

165

652

1,319

684

892

487

1,434

11

2

28

-

23

-

663 510 1,434 Short-term investments are investments ofsurplus cash flows for which the remaining maturity and investment horizon is less than 12 months. (1) 1,321 712 892

219

PSA - GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT