PSA_GROUP_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2017 Notes to the consolidated financial Statements at December 2017

Financial Instruments reported in the balance sheet E.

31 December 2017

Analysis by class of instrument

Instruments at fair value

Loans, receivables and other liabilities

Borrowings at amortised cost

Available- for-sale financial assets

through profit or loss

Carrying amount

Fair value

Derivative instruments

(in million euros)

Other non-current financial assets

487 487 972 972 2,367 2,367 2,636 2,636 1,269 1,269 165 165 11,582 11,582 4,778 4,906 100 100 13,362 13,362 7,878 7,878 2,531 2,505 28,649 28,751

223

-

255 506

- - - - - - - -

9 6

Other non-current assets (1)

- - - -

460

Trade receivables Other receivables

- - - - - - - - - - -

2,367 2,362

-

274

Current financial assets Financial investments Cash and cash equivalents

1,261

8

165

- -

- -

11,582

ASSETS

19,478 19,478 11,970

460 6,751

297

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

- - -

-

4,778

-

95

- -

5

Trade payables Other payables

13,362 7,675

-

203

Current financial liabilities

- -

-

2,529

2

LIABILITIES 210 Other non-current assets exclude the amount of pension plan surpluses (see Note 9.1), which are not financial assets as defined by IAS 39. (1) Excluding liabilities related to vehicles sold with a buyback commitment. (2) 21,132 7,307

31 December 2016

Analysis by class of instrument

Instruments at fair value

Available- for-sale financial assets

Loans, receivables and other liabilities

Borrowings at amortised cost

through profit or loss

Carrying amount

Fair value

Derivative instruments

(in million euros)

Other non-current financial assets

685 685 639 639 1,560 1,560 1,763 1,763 629 629 110 110 11,576 11,576 4,526 4,528 162 162 9,352 9,352 5,366 5,366

380

-

285 362

- - - - - - - -

20 28

Other non-current assets (1)

- - - -

249

Trade receivables Other receivables

- - - - - - - - - - -

1,560 1,722

-

41

Current financial assets Financial investments Cash and cash equivalents

627

2

110

- -

- -

11,576

ASSETS

16,962 16,962 12,066

249 4,556

91

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

- - -

-

4,524

2

140

- -

22

Trade payables Other payables

9,352 5,349

-

17 12

Current financial liabilities

1,661

1,667

- -

-

1,649 6,173

LIABILITIES 53 Other non-current assets exclude the amount of pension plan surpluses (see Note 9.1), which are not financial assets as defined by IAS 39. (1) Excluding liabilities related to vehicles sold with a buyback commitment. (2) 21,067 21,075 14,841

The fair value of financial instruments held by the Group is market is based on the market price at the balance sheet date. The calculated whenever it can be estimated reliably on the basis of market price used for financial assets held by the Group is the bid market data for assets considering that they are not intended to be price on the market at the measurement date. sold. The fair value of financial instruments traded on an active

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GROUPE PSA - 2017 REGISTRATION DOCUMENT