LISI 2012 FINANCIAL REPORT
51
3
Consolidated financial statements
The IFRS 7 standard requires the hierarchical ordering of the
different valuation techniques used for each of the financial
instruments. The categories are defined as follows:
Level 1:
Direct reference to published prices of a market asset,
Level 2:
Valuation technique based on measurable data,
Level 3:
Valuation technique based on non-observable data.
Classification of fair value by hierarchical level:
(in €'000)
December 31, 2012
Level 1 Level 2 Level 3
Long-term financial assets
5,977
-
-
Other long-term financial
assets
937
-
-
Trade and other receivables
- 153,133 -
Short-term investments
71,535
-
-
Cash and cash equivalents
30,625
-
-
2.5.1.4 LONG-TERM FINANCIAL ASSETS
(in €'000)
Non-consolidated
equity interests
Other long-term
investments
Loans granted Other financial
assets
TOTAL
Gross values at December 31, 2011
4,393
1,269
5,661
Other net changes
Acquisitions
556
51
607
Disposals
(177)
(177)
Scope changes
Exchange rate spreads
(96)
1
(94)
Gross values at December 31, 2012
4,854
1,144
5,996
Impairment at December 31, 2011
8
11
19
Other net changes
Provisions for impairment of assets
Reversals of impairment provisions
Scope changes
Exchange rate spreads
Impairment at December 31, 2012
8
11
19
Net values at December 31, 2012
4,845
1,133
5,977
2.5.1.5 OTHER LONG-TERM FINANCIAL ASSETS
(in €'000)
12/31/2012
12/31/2011
Other debtors
937
24
Total other long-term financial
assets
937
24
