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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
NOTE 25
ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES
Accounting classification of financial assets and liabilities
FINANCIAL ASSETS
The tables below show the carrying amounts and fair values of the Group’s financial assets over the past two years:
In millions of euros
31/12/2015
Carrying
amount
Available-for-sale
financial assets
Financial
assets at
amortised cost
Financial assets
at fair value through
profit or loss
Fair value
Investment property
1.4
–
–
1.4
1.4
Available-for-sale financial assets
0.2
0.2
–
–
0.2
Other financial assets
11.8
–
11.8
–
11.8
Trade receivables
298.2
–
298.2
–
298.2
Other receivables
(
*
)
5.5
–
5.5
–
5.5
Other current assets
0.5
–
0.3
0.2
0.5
Cash and cash equivalents
233.8
–
200.2
33.6
233.8
TOTAL
551.4
0.2
516.0
35.2
551.4
In millions of euros
31/12/2014
Carrying
amount
Available-for-sale
financial assets
Financial
assets at
amortised cost
Financial assets
at fair value through
profit or loss
Fair value
Investment property
1.4
–
–
1.4
1.4
Available-for-sale financial assets
0.2
0.2
–
–
0.2
Other financial assets
10.7
–
10.7
–
10.7
Trade receivables
280.5
–
280.5
–
280.5
Other receivables
(
*
)
6.0
–
6.0
–
6.0
Other current assets
0.1
–
0.1
–
0.1
Cash and cash equivalents
252.2
–
214.6
37.6
252.2
TOTAL
551.1
0.2
511.9
39.0
551.1
(*) Excluding employee-related receivables, tax receivables and prepaid expenses.
FINANCIAL LIABILITIES
The tables below show the carrying amounts and fair values of the Group’s financial liabilities over the past two financial years:
In millions of euros
31/12/2015
Carrying
amount
Financial
liabilities at
amortised cost
Financial liabilities
at fair value through
profit or loss
Derivatives
Fair value
Bond debt
26.4
26.4
–
–
26.4
Other debt and non-current and current financial liabilities
6.7
6.7
–
–
6.7
Fair value of derivatives
2.1
–
–
2.1
2.1
Contingent liabilities related to share acquisitions
1.0
–
1.0
–
1
Trade payables
55.3
55.3
–
–
55.3
Due to suppliers of non-current assets
0.9
0.9
–
–
0.9
Liabilities related to share acquisitions
3.6
–
3.6
–
3.6
Other current liabilities
(
*
)
7.4
7.4
–
–
7.4
TOTAL
103.4
96.7
4.6
2.1
103.4
ASSYSTEM
FINANCIAL REPORT
2015
114