Other long-term financial assets

For the Group’s purposes, the components are as follows:

INCLUDE

• External financial receivables
  • Loans to non-consolidated subsidiaries
  • Loans to equity base-valued companies
  • Loans to companies linked by participating interests
  • Other external financial receivables: Are included in this caption, among others, the receivables, whether represented by securities or not, which are designed to give long-term support to the activities of enterprises other than affiliated companies or companies linked by participating interests.
  • Are reported under "A26000 - Long-term loans", loans to
    • third parties,
    • equity-earnings companies and
    • non-consolidated companies
• Loans towards financial intermediary: Are reported under "A26000 - Long-term loans".
• Financial intercompany balances: Are reported under "A26000 - Long-term loans" when the balance is a debit and under "L16800 - Other long-term financial debts" when the balance is a credit.
• Internal loans
  • Include:
    • Receivables from consolidated subsidiaries, whatever their contractual due date, origin or form, when they are intended to support the activities of the affiliated company in the long-term (excluding trade and sundry receivables which do not represent long-term financing and which are reported under miscellaneous debtors).
    • Are reported under "A26900 - Long-term deposits" among others, the deposits linked to
      • H2O2,
      • tax litigations
    • Are excluded the loans to SOLVAC, which are reported under "A54000 - Short-term loans receivable".
  • Exclude:
    • Funds issued by the State and debt securities issued by the public authorities. They have to be recorded under cash assets.
    • Internal financial current accounts that do not result from financial transactions with fixed maturity dates set forth in a contract.

See also the note to the consolidated financial statements related to 20. Financial assets.