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At 12/31/2016
Breakdown by instrument category
FINANCIAL ASSETS AND LIABILITIES RECORDED
ON BALANCE SHEET
(in thousands of euros)
Net value
accounting
Fair
value
Fair
value via
earnings
Assets
available
for sale
Loans and
receivables
Debt at
depreciated
cost
Instruments
derivatives
Non-current financial assets
9,481
9,481
9,481
Other Non-current assets
950
950
950
Trade and other receivables
260,416 260,416
260,416
Cash and cash equivalents
141,719
141,719
141,719
TOTAL FINANCIAL ASSETS
412,566 412,566
141,719
270,847
Non-current borrowings
253,856 253,856
251,800
2,056
Other non-current financial liabilities
(excl. PCA)
5,365
5,365
5,365
Current borrowings
106,037 106,037
106,037
Trade and other accounts payable
304,492 304,492
281,066
23,426
TOTAL FINANCIAL LIABILITIES
669,750 669,750
644,268
25,482
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:
12/31/2017
(in €’000)
Level 1
Level 2
Level 3
Non-current financial assets
9,982
Other Non-current assets
429
Trade and other receivables
16,575
244,674
Cash and cash equivalents
197,576
TOTAL FINANCIAL ASSETS
224,562
244,674
Non-current borrowings
317,757
Other non-current financial liabilities (excl. PCA)
4,678
Current borrowings
179,973
Trade and other accounts payable
605
296,504
TOTAL FINANCIAL LIABILITIES
503,013
296,504
53
LISI 2017 FINANCIAL REPORT
CONSOLIDATED FINANCIAL STATEMENTS
3