Other current financial assets and liabilities
For the Group’s purposes, the components are as follows:
ASSETS
| EN | FR |
A46110 | Financial instruments operational, Cash Flow Hedge - Debit | Instruments financiers s/Opérationnel, Cash Flow Hedge - Débit |
A46111 | Financial instruments financing, Cash Flow Hedge - Debit | Instruments financiers s/Financement, Cash Flow Hedge - Débit |
A46112 | Financial instruments operational, Trading - Debit | Instruments financiers s/Opérationnel, Trading - Débit |
A46113 | Financial instruments financing, Trading - Debit | Instruments financiers s/Financement, Trading - Débit |
| Financial instruments - Debit | Instruments financiers - Débit |
A47100 | Accrued interests receivable | Intérêts courus à recevoir |
A55100 | Marketable securities > 3 months | Titres de placement - Autres actifs financiers courants > 3 mois |
A55101 | Bonds and treasury bills > 3 months | Obligations et Bons du Trésor > 3 mois |
A59510 | Other current financial assets - Write-down | Autres actifs financiers courants - Réduction de valeur |
TOT-A550 | Other current financial assets | Autres actifs financiers courants |
A46120 | Assets-Held-for-Sale | Actifs classés comme détenus en vue d'être cédés |
LIABILITIES
| EN | FR |
L46910 | Financial instruments operational, Cash Flow Hedge - Credit | Instruments financiers s/Opérationnel, Cash Flow Hedge - Crédit |
L46911 | Financial instruments financing, Cash Flow Hedge - Credit | Instruments financiers s/Financement, Cash Flow Hedge - Crédit |
L46912 | Financial instruments operational, Trading - Credit | Instruments financiers s/Opérationnel, Trading - Crédit |
L46913 | Financial instruments financing, Trading - Credit | Instruments financiers s/Financement, Trading - Crédit |
| Financial instruments - Credit | Instruments financiers - Crédit |
L47200 | Accrued interests payable | Intérêts courus à payer |
L51900 | Banks - Credit | Banques - Crédit |
L56000 | Long-term loans payable - Short-term portion | Emprunts à long terme - Partie court terme |
L56010 | Lease debts long term - Short-term portion | Dettes leasing long terme - Partie court terme |
| L56030 | Long-term lease debts - short-term portion - IFRS 16 | Passifs locatifs long terme - partie court terme - IFRS 16 |
L57000 | Short-term loans payable | Emprunts à court terme |
L58200 | Treasury accounts - Credit | Fonds de trésorerie - Crédit |
STOT-L500 | Current financial debts & loans | Emprunts & dettes financières courant |
L47120 | Liabilities associated with assets Held-for-Sale | Passifs classés comme détenus en vue d'être cédés |
INCLUDE
- Financial instruments
- Cash Flow Hedge:
- Operational: Commodities price, currency on purchases and sales
- Financing: Rate and currency on financial debts
- See also the note to the consolidated financial statements related to 23. Hedge accounting
- Trading: same as for Cash Flow Hedge, plus currency swaps
- Cash Flow Hedge:
- Other current financial assets
- Bonds and Treasury Bills > 3 months (A55010)
- Marketable securities > 3 months (A55100): Include Money Market Fund
- Accrued interests receivable (A47100)
- Accrued interests payable (L47200)
- Banks - Credit (L51900): = Short-term (and open-ended) financing from credit institutions, such as:
- Cash credits (bank overdrafts)
- Bank advances on current accounts
- Trade receivables encashment
- Lease debts long term - Short term portion (L56010)
- Long-term lease debts - short-term portion - IFRS 16 (L56030)
- Treasury accounts - Credit (L58200)
- Treasury funds (e.g.: cash pool)
- Internal financial current accounts (credit balances: treasury accounts payable)
- Include
- All transactions related to short-term cash centralization (cash-pooling)
- All transactions related to short-term financing without pre-defined maturity dates.
- Current accounts liabilities towards CICC and NAFTA factoring
- Exclude financial transactions with fixed maturity dates set forth in a contract (loans or borrowings).
- IBA (Internal Bank Account) balance of the last statement is the amount that must be reconciled in BOIC. The same applies for A58100 - Treasury accounts - Debit.
- Include
- Liabilities associated with assets classified as held-for-sale