PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018
5
CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Financial instruments Note 4.9 Fair value of financial instruments 1.
Breakdown by accounting classification
30.06.2017
Fair value – shareholders’ equity
Liabilities at amortised cost
Measurement level
Fair value – profit
Loans and receivables
Balance sheet value Fair value
€ million
Assets Available-for-sale financial assets
Level 3
-
17
-
-
17
17
Guarantees, deposits, investment-related receivables Trade receivables and other operating receivables Derivative instruments – assets Cash and cash equivalents Liabilities and shareholders’ equity Bonds Other current assets
111
-
111
-
-
111
- -
- - - - - - - -
1,134
- - - -
1,134
1,134
270
270
270
Level 2 Level 1
50
- -
50
50
677
677
677
- - -
- - - -
6,993 1,513
6,993 1,513
7,462 1,513
Bank debt
Finance lease debt
38
38 57
38 57
Derivative instruments – liabilities
Level 2
57
-
Breakdown by accounting classification
30.06.2018
Fair value – shareholders’ equity
Liabilities at amortised cost
Measurement level
Fair value – profit
Loans and receivables
Balance sheet value Fair value
€ million
Assets Available-for-sale financial assets
Level 3
-
13
-
-
13
13
Guarantees, deposits, investment-related receivables Trade receivables and other operating receivables Derivative instruments – assets Cash and cash equivalents Liabilities and shareholders’ equity Bonds Other current assets
108
-
108
-
-
108
- -
- - - - - - - -
1,122
- - - -
1,122
1,122
280
280
280
Level 2 Level 1
19
- -
19
19
754
754
754
- - -
- - - -
6,869
6,869
7,175
Bank debt
791
791
791
Finance lease debt
31
31 43
31 43
Derivative instruments – liabilities
Level 2
43
-
184
PERNOD RICARD REGISTRATION DOCUMENT 2017/2018
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