technicolor - 2018 Registration document

FINANCIAL STATEMENTS

NOTE 1 GENERAL INFORMATION

The changes to classification and measurement of financial assets in the Statement of financial position is described line-by-line as follows:

Change in measurement January 1, 2018

December 31, 2017 IAS 39 Classification

IFRS 9 Classification

(in million euros)

Other non-current operating assets Total non current operating assets Non-consolidated Investments

38 Fair value P&L

(2)

36

Fair value P&L

38

(2)

36

17 Fair value OCI

17

Fair value P&L

Cash collateral & security deposits

15 Fair value P&L 4 Amortized cost

Fair value P&L Fair value P&L

15

Loans & others

(2)

2

Other non-current financial assets Total non-current financial assets

19

(2)

17

36

(2)

34

Trade accounts and notes receivable Total current operating assets Cash collateral and security deposits Other financial current assets Derivative financial instruments Other financial current assets

684 Amortized cost

(10)

674

Amortized cost

684

(10)

674

8 Fair value P&L

Fair value P&L

8

2 Amortized cost

Amortized cost

2

- Fair value P&L

Fair value P&L

-

10

10

Cash

274 Fair value P&L 45 Fair value P&L

Fair value P&L Fair value P&L

274

Cash equivalents Cash and cash equivalents

45

319

319

Total current financial assets

329

329

Borrowings

1,095 Amortized cost

1,095

Amortized cost

Other current financial liabilities Total financial liabilities Retained earnings SHAREHOLDER’S EQUITY Non Current Provision Other reserves

1

1

6

1,096

1,096

(78)

(1) (9)

(79)

(1,171)

(1,180)

336

(10)

326

23

(2)

21

183

TECHNICOLOR REGISTRATION DOCUMENT 2018