PSA - 2019 Universal Registration Document

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

31 December 2017

Analysis by class of instrument

Instruments at fair value through profit or loss

At fair value through other comprehensive income

Instruments at amortised cost

Carrying amount

Fair value

(in million euros)

Equity Investments

391 487

391 487

391 232

- - - - - - - - - - - - - - - - -

-

Other non-current financial assets

255 506

Other non-current assets (1)

581

581

75

Trade receivables Other receivables

2,454 2,413

2,454 2,413

- -

2,454 2,413

Derivative financial instruments on operating - assets

274

274

274

-

Current financial assets Financial investments Cash and cash equivalents

1,269

1,269

8

1,261

165

165

165

- -

11,582 19,616 4,778

11,582 19,616 4,906

11,582 12,727

ASSETS

6,889 4,778

Non-current financial liabilities Other non-current liabilities (2)

-

100

100

5

95

Trade payables Other payables

13,362 8,094

13,362 8,094

- -

13,362 8,094

Derivative financial instruments on operating - liabilities

203

203

203

-

Current financial liabilities

2,531

2,505

2

2,529

LIABILITIES 28,858 Other non-current assets exclude the amount of pension plan surpluses (see Note 9.1), which are not financial assets as defined by IFRS 9. (1) Excluding liabilities related to vehicles sold with a buyback commitment. (2) Thefair valueof financialinstrumentsheldby theGroupis calculatedwheneverit canbe estimatedreliablybasedonmarketdatafor assets consideringthat theyare not intendedto be sold.The fair valueof financialinstrumentstradedon an activemarketis basedon themarket priceat the statementof financialpositiondate.Themarketpriceusedfor financialassetsheldby the Groupis the bid priceon themarket at themeasurementdate. 29,068 29,170 210

Informationabout financialassetsand liabilities measured at fair value F.

31 December 2019

31 December 2018

31 December 2017

At fair value through other compre-

At fair value through other compre-

At fair value through other compre-

At fair value through profit or loss

At fair value through profit or loss

At fair value through profit or loss

hensive income

hensive income

hensive income

(en millions d’euros)

Level 1 fair value inputs: quoted prices in active markets Other non-current financial assets

411

- - -

422

- - -

223 165

- - -

Financial investments

-

-

Cash and cash equivalents

14,534

12,718

11,582

Level 2 fair value inputs: based on observable market data Other non-current financial assets

-

- -

3 8

- -

9 6

- -

Other non-current assets

11

Derivative financial instruments on operating - assets

134

- -

110

- -

274

- -

Current financial assets

2

1

8

Level 3 fair value inputs: not based on observable market data Investments in non-consolidated companies

193 479

- -

397 495

- -

391

- -

Other non-current assets

69

TOTAL FINANCIAL ASSETS MEASURED AT FAIR VALUE

15,763

-

14,154

-

12,727

-

The change in level 3 fairvalue doesnot containany material items.

233

PSA - GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT