2013-vinci-annual-report

23. Book and fair value of financial instruments by accounting category
The following table shows the carrying amount and the fair value of financial assets and liabilities in the balance sheet by accounting category
as defined in IAS 39:
268 VINCI 2013 ANNUAL REPORT
31/12/2013 Accounting categories (1) Fair value
Balance sheet
headings and classes
of instrument
Investments in listed
companies
Investments in
unlisted companies
Loans and financial
receivables
Financial
instruments
at
fair value
through
profit or
loss
Derivatives
designated
as
hedges
Financial
assets
measured
at fair
value
Availablefor-sale
financial
assets
Financial
Loans liabilities
and at
receivables
amortised
cost
Total net
book value
of the class
Level 1:
quoted
prices and
cash
Level 2:
internal
model using
observable
factors
Level 3:
internal
model using
nonobservable
factors
Fair value
of the class
– 1 1 1 – – 1
– 173 173 – – 173 173
– 566 566 – 566 – 566
I - Non-current
financial assets (2) – – – 173 566 – 740 1 566 173 740
II - Derivative
financial instruments 216 685 – – – – 902 – 902 – 902
– assets
III - Trade receivables – – – – 13,443 – 13,443 – 13,443 – 13,443
Loans and
collateralised financial
– 2 2 – 2 – 2
receivables
Cash management
financial assets
140 140 6 134 – 140
Financial current
accounts, assets
46 46 46 – – 46
Cash equivalents 3,469 3,469 537 2,932 (3) – 3,469
Cash 2,136 2,136 2,136 – – 2,136
IV - Current financial
assets
– – 5,791 – 2 – 5,793 2,725 3,068 – 5,793
Total assets 216 685 5,791 173 14,011 – 20,877 2,726 17,978 173 20,877
Bonds (11,663) (11,663) (11,777) (825) – (12,601)
Other bank loans and
other financial debt
(6,905) (6,905) (2,404) (4) (4,418) – (6,823)
Finance lease debt (87) (87) – (87) – (87)
V - Long-term
financial debt
(18,654) (18,654) (14,181) (5,330) – (19,511)
VI - Derivative
financial instruments (179) (282) – (461) – (461) – (461)
– liabilities
VII - Trade payables (7,493) (7,493) – (7,493) – (7,493)
Other current financial
liabilities
(979) (979) – (979) – (979)
Financial current
accounts, liabilities
(51) (51) (51) – – (51)
Bank overdrafts (653) (653) (653) – – (653)
VIII - Current financial
liabilities
(1,683) (1,683) (704) (979) – (1,683)
Total liabilities (179) (282) – – – (27,831) (28,292) (14,885) (14,263) – (29,148)
Total 37 404 5,791 173 14,011 (27,831) (7,415) (12,160) 3,716 173 (8,271)
(1) The Group has no held-to-maturity financial assets.
(2) See Note E.15 “Other non-current financial assets”, excluding non-current collateralised loans and receivables.
(3) Mainly comprising certificates of deposit, term deposits and interest-bearing accounts.
(4) Listed price of loans issued by CNA.
The method of measuring the fair value of financial assets and liabilities was not altered in 2013.