The table below shows the carrying amount and fair value of financial assets and liabilities as reported at 31 December 2022 by accounting category, as defined by IFRS 9:
| 31/12/2022 | Accounting categories | Fair value | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (in € millions) Balance sheet headings and classes of instrument | Derivatives at fair value through profit or loss | Derivatives designated as hedges | Financial assets measured at fair value through profit or loss | Financial assets measured at 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 nonobservable factors | Total |
| Equity instruments | - | - | 1,187 | 10 | - | - | 1,197 | 992 (*) | - | 205 | 1,197 |
| Financial assets at amortised cost and PPP financial receivables | - | - | - | - | 1,403 | - | 1,403 | - | 1,403 | - | 1,403 |
| I - Non-current financial assets (**) | - | - | 1,187 | 10 | 1,403 | - | 2,599 | 992 | 205 | 1,403 | 2,599 |
| II - Derivative financial instruments - assets | 35 | 463 | - | - | - | - | 498 | - | 498 | - | 498 |
| Financial current accounts - assets | - | - | 503 | - | - | - | 503 | - | 503 | - | 503 |
| Cash equivalents | - | - | - | - | 252 | - | 252 | 252 | - | - | 252 |
| Cash | - | - | 4,227 | - | - | - | 4,227 | 1,327 | 2,900(***) | - | 4,227 |
| Disponibilités | - | - | 8,351 | - | - | - | 8,351 | 8,351 | - | - | 8,351 |
| III - Current financial assets | - | - | 13,081 | - | 252 | - | 13,333 | 9,930 | 3,403 | - | 13,333 |
| Total assets | 35 | 463 | 14,268 | 10 | 1,654 | - | 16,430 | 10,922 | 205 | 5,303 | 16,430 |
| Bonds | - | - | - | - | - | (21,683) | (21,683) | (19,738) | (1,187) | - | (20,924) |
| Other bank loans and other financial debt | - | - | - | - | - | (4,208) | (4,208) | - | (4,245) | - | (4,245) |
| IV – Long-term financial debt | - | - | - | - | - | (25,891) | (25,891) | (19,738) | (5,432) | - | (25,169) |
| V - Derivative financial instruments - liabilities | (409) | (1,984) | - | - | - | - | (2,393) | - | (2,393) | - | (2,393) |
| Other current financial liabilities | - | - | - | - | - | (2,923) | (2,923) | - | (2 923) | - | (2,923) |
| Financial current accounts - liabilities | - | - | - | - | - | (99) | (99) | (99) | - | - | (99) |
| Bank overdrafts | - | - | - | - | - | (1,083) | (1,083) | (1,083) | - | - | (1,083) |
| VI – Current financial liabilities | - | - | - | - | - | (4,106) | (4,106) | (1,183) | (2,923) | - | (4,106) |
| Total liabilities | (409) | (1,984) | - | - | - | (29,997) | (32,391) | (20,920) | (10,749) | - | (31,669) |
(*) 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.
