The table below shows the carrying amount and fair value of financial assets and liabilities as reported at 31 December 2020 by accounting category as defined by IFRS 9:
| 31/12/2020 | Accounting categories | Fair value | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet headings and classes of instrument |
Derivatives at fair value through profit and loss |
Derivatives designated as hedges |
Financial assets measured at fair value through profit or loss |
Financial assets measured at fair value through other comprehensive income |
Financial assets at amortised cost |
Financial liabilities at amortised cost |
Total | Level 1: quoted prices and cash |
Level 2: internal model using observable factors |
Level 3: internal model using non-observable factors |
Total |
| Equity instruments | - | - | 943 | 8 | - | - | 951 | 841 (*) | - | 110 | 951 |
| Financial assets at amortised cost and PPP financial receivables |
- | - | - | - | 1,286 | - | 1,286 | - | 1,286 | - | 1,286 |
| I - Non-current financial assets (**) |
- | - | 943 | 8 | 1,286 | - | 2,237 | 841 | 1,286 | 110 | 2,237 |
| II - Derivative financial instruments - assets |
128 | 1,333 | - | - | - | - | 1,461 | - | 1,461 | - | 1,461 |
| Cash management financial assets |
- | - | 43 | - | - | - | 43 | - | 43 | - | 43 |
| Financial current accounts - assets |
- | - | - | - | 95 | - | 95 | 95 | - | - | 95 |
| Cash equivalents | 5,646 | 5,646 | 3,785 | 1,862 (***) | - | 5,646 | |||||
| Cash | 6,119 | 6,119 | 6,119 | - | - | 6,119 | |||||
| III - Current financial assets |
- | - | 11,808 | - | 95 | - | 11,903 | 9,999 | 1,904 | - | 11,903 |
| Total assets |
128 | 1,333 | 12,751 | 8 | 1,381 | - | 15,601 | 10,839 | 4,651 | 110 | 15,601 |
| Bonds | - | - | - | - | - | (24,842) | (24,842) | (24,619) | (1,300) | - | (25,920) |
| Other bank loans and other financial debt |
- | - | - | - | - | (3,801) | (3,801) | - | (3,976) | - | (3,976) |
| IV - Long-term financial debt |
- | - | - | - | - | (28,643) | (28,643) | (24,619) | (5,277) | - | (29, 896) |
| V - Long-term financial debt |
(372) | (387) | - | - | - | - | (759) | - | (759) | - | (759) |
| Other current financial liabilities |
- | - | - | - | - | (1,569) | (1,569) | - | (1,569) | - | (1,569) |
| Financial current accounts - liabilities |
- | - | - | - | - | (42) | (42) | (42) | - | - | (42) |
| Bank overdrafts | - | - | - | - | - | (339) | (339) | (339) | - | - | (339) |
| VI - Current financial liabilities |
- | - | - | - | - | (1,950) | (1,950) | (381) | (1,569) | - | (1,950) |
| Total liabilities |
(372) | (387) | - | - | - | (30,593) | (31,352) | (25,000) | (7,604) | - | (32,605) |
(*) Fair value of Groupe ADP shares – see Note E.11, “Other non-current financial assets”.
(**) See Note E.11, “Other non-current financial assets” and Note F.14, “PPP financial receivables (controlled companies)”.
(***) Mainly comprising certificates of deposit, term deposits and time-deposit accounts.
