Registration document 2011 - tota - Total.com

9 Consolidated
Financial Statements
Notes to the Consolidated Financial Statements
28) Financial assets and liabilities analysis per instruments class and strategy
The financial assets and liabilities disclosed in the balance sheet are detailed as follows:
As of December 31, 2011
(M€)
Assets/(Liabilities)
Financial instruments related to financing and trading activities Other
financial
instruments
Amortized cost Fair value
Available
for sale (a)
Held
for
trading
Financial
debt (b)
Hedging
of
financial
debt
Total Fair
value
Equity affiliates: loans 2,246 - - - - - - - 2,246 2,246
Other investments - 3,674 - - - - - - 3,674 3,674
Hedging instruments of
non-current financial debt - - - - 1,971 5 - - 1,976 1,976
Other non-current assets 2,055 - - - - - - 2,055 2,055
Accounts receivable, net - - - - - - - 20,049 20,049 20,049
Other operating receivables - - 1,074 - - - - 6,393 7,467 7,467
Current financial assets 146 - 159 - 383 12 - - 700 700
Cash and cash equivalents - - - - - - - 14,025 14,025 14,025
Total financial assets 4,447 3,674 1,233 - 2,354 17 - 40,467 52,192 52,192
Total non-financial assets - - - - - - - - 111,857 -
Total assets - - - - - - - - 164,049 -
Non-current financial debt (4,858) - - (17,551) (97) (49) - (2) (22,557) (23,247)
Accounts payable - - - - - - - (22,086) (22,086) (22,086)
Other operating liabilities - - (606) - - - - (4,835) (5,441) (5,441)
Current borrowings (6,158) - - (3,517) - - (9,675) (9,675)
Other current financial liabilities - - (87) - (40) (14) (26) - (167) (167)
Total financial liabilities (11,016) - (693) (21,068) (137) (63) (26) (26,923) (59,926) (60,616)
Total non-financial liabilities - - - - - - - - (104,123) -
Total liabilities - - - - - - - - (164,049) -
(a) Financial assets available for sale are measured at their fair value except for unlisted securities (see Note 1 paragraph M(ii) and Note 13 to the Consolidated Financial Statements).
(b) The financial debt is adjusted to the hedged risks value (currency and interest rate) as part of hedge accounting (see Note 1 paragraph M(iii) to the Consolidated Financial Statements).
250 TOTAL. Registration Document 2011
Cash
flow
hedge
Net
investment
hedge
and other