PSA - 2019 Universal Registration Document

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

FINANCIAL INSTRUMENTS 13.5. Financial instruments reportedin the statement offinancialposition A.

31 December 2019

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)

Investments in unconsolidated companies

3 11

3 11

3 11

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

- - -

Other non-current financial assets

Other non-current assets

196

196

196

Loans and receivables - finance companies Short-term investments - finance companies

85 78 96

85 78 96

-

85

78

-

Other receivables

1

95

Cash and cash equivalents

454 923

454 923

454 743

-

ASSETS

180

Non current financial liabilities

2

2

- -

2

Financing liabilities - finance companies

272

276

272

Other payables

53

53

1

52

LIABILITIES

327

331

1

326

Informationabout financialassetsand liabilities measured at fair value B. The fair valuesof themarketablesecuritiesheldby financecompaniesare at level 2,exceptfor investments in mutualfundsrevaluedat the published liquidation value (level 1). Informationabout financialassetsand liabilities not measured at fair value C.

31 December 2019

Fair value level

Carrying amount

Fair value

Level 1

Level 2

Level 3

(in million euros)

Assets Loans and receivables - finance companies Liabilities Financing liabilities - finance companies

85

85

-

-

85

271

275

235

-

40

Effect of financialinstrumentson profit or loss D.

2019

Analysis by class of instrument

At fair value through other comprehensive income

Instruments at fair value through profit or loss

Income Statement Impact

Instruments at amortised cost

(in million euros)

Finance companies Total interest income Total interest expense

26

- -

26

-

(14)

-

(14)

Remeasurement (1)

10 22

12 12

(2) 24

-

TOTAL - FINANCE COMPANIES

(14)

For instruments classified as “at fair value through profit or loss”, remeasurement includes interest and dividends received. (1)

Concerningthe Finance companies,the impact on the income statementof assets and liabilities pursuant to IFRS 9 is recognisedin “operating income”.

240

PSA - GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT