PSA_GROUP_REGISTRATION_DOCUMENT_2017

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

Information about financial assets and liabilities not measured at fair value G.

31 December 2017

Fair value level

Carrying amount

Fair value

Level 1

Level 2

Level 3

(in million euros)

Liabilities Non-current financial liabilities Current financial liabilities

4,778 2,529

4,906 2,503

3,881

1,025 1,878

- -

625

31 December 2016

Fair value level

Carrying amount

Fair value

Level 1

Level 2

Level 3

(in million euros)

Liabilities Non-current financial liabilities Current financial liabilities

4,524 1,649

4,526 1,655

3,702

824

- -

395

1,260

Effect of financial Instruments on profit or loss H.

2017

Analysis by class of instrument

Instruments at fair value through profit or loss

Available- for sale financial assets

Loans, receivables and other liabilities

Borrowings at amortised cost

Income Statement Impact

Derivative instruments

(in million euros)

Manufacturing and sales companies Total interest income

10

- -

- - -

10

-

- -

Total interest expense

(210)

-

(210)

Remeasurement (1)

(3)

32

(14)

18

(39)

Disposal gains and dividends

14

- -

15

(1)

- -

- -

Net impairment

(123)

(6)

(117)

TOTAL - MANUFACTURING AND SALES COMPANIES

(192)

(39)

(312)

32

9

(122)

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

2016

Analysis by class of instrument

Instruments at fair value through profit or loss

Available- for sale financial assets

Loans, receivables and other liabilities

Borrowings at amortised cost

Income Statement Impact

Derivative instruments

(in million euros)

Manufacturing and sales companies Total interest income

11

- -

- - -

11

-

- -

Total interest expense

(320)

-

(320)

Remeasurement (1)

81

84

1

1

(5)

Disposal gains and dividends

(138)

- -

35

(173)

- -

- -

Net impairment

-

(4)

4

TOTAL - MANUFACTURING AND SALES COMPANIES

(319)

(5)

(366)

84

31

(157)

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

OFF-BALANCE SHEET COMMITMENTS AND CONTINGENT LIABILITIES 12.9.

31 December 2017

31 December 2016

(in million euros)

Guarantees given

406 478 884

325 538 863

Pledged or mortgaged assets

Of which Opel Vauxhall Automotive segment

128

217

GROUPE PSA - 2017 REGISTRATION DOCUMENT