Other non-current financial assets and liabilities
For the Group’s purposes, the components are as follows:
| EN | FR |
A20100 | Pension fund surplus | Excédent sur retraites provisionnées |
A20900 | Long-term receivables | Créances à plus d'1 an |
STOT-A270 | Other non-current financial assets | Autres valeurs immobilisées |
A29090 | Long-term receivables - Write-down | Créances à plus d'1 an - Réduction de valeur |
STOT-A260 | Other non-current financial assets - Write-down | Autres valeurs immobilisées - Réduction de valeur |
| Other non-current financial assets - Net | Autres valeurs immobilisées - Net |
| EN | FR |
L16100 | Long-term bonds | Emprunts obligataires - Long terme |
L16800 | Other long-term financial debts | Autres emprunts - Long terme |
L16810 | Lease debts - Long term | Dettes de leasing - Long terme |
| L16830 | Long-term lease debts IFRS 16 | Passifs Locatifs - Long term IFRS 16 |
STOT-L160 | Non-current financial debt | Emprunts & dettes financières non courant |
L16900 | Other long-term liabilities | Autres passifs - Long terme |
L16940 | Prepaid income - Long-term | Produits constatés d'avance - Long terme |
STOT-L160 | Other non-current other liabilities | Autres passifs non courant |
OTHER NON-CURRENT FINANCIAL ASSETS INCLUDE
- Pension fund surplus (A20100): See provisions for employee benefits
The pension fund surplus for retirement benefits is reported under "L15600 - Retirement benefits" when that account shows a credit balance. - Long-term receivables (A20900)
- Include
- Trade receivables of more than one year , where the amounts receivable have a contractual repayment term exceeding one year from the balance sheet date.
Include receivables resulting from intra-Group services
Note: The amounts receivable or the portion thereof, which is receivable within 12 months, are reclassified to « trade debtors within one year ». - Sundry receivables of more than one year . Examples:
- Receivables from the State and local government
- Loans to personnel (long-term portion)
- Long-term cash guarantees paid
- Permanent cash guarantees paid, in particular to public authorities (e.g.: guarantees paid for telephone, fax, rent, VAT, Social Bureau)
- Anticipated withholding on pension to be paid to personnel
- Social security institutions, long-term
- Revaluation of interest swaps
- Doubtful long-term receivables
- Trade receivables of more than one year , where the amounts receivable have a contractual repayment term exceeding one year from the balance sheet date.
- Exclude: Trade receivables and trade notes receivable from affiliated entities and regarded as financing.
- Include
- Long-term receivables - write-down (A29090): Include write-downs on trade receivables of more than one year and on doubtful sundry receivables of more than one year.
OTHER NON-CURRENT FINANCIAL LIABILITIES INCLUDE
- Long-term bonds (L16100)
- Other long-term financial debts (L16800)
Include, among others, the financing related to "shrinking advances" (in French = "avances fondantes") whose purpose is that one party finances investments amd the other party takes exclusive benefits from these investments.
- Lease debts - Long term (L16810)
- Long-term lease debts - IFRS 16 (L16830)
Other long-term liabilities (L16900)
- Trade liabilities of more than one year , where the amounts payable have a contractual term exceeding one year from the balance sheet date for the following:
- Trade payables
- Notes payable
- Downpayments received on orders
- Debts resulting from intra-Group services
- Sundry liabilities of more than one year . Examples:
- Interest free advance payment on capital increase
- Long-term cash guarantees received
- Downpayments received on cavities
- Social security payables, long-term
- Revaluation of interest swaps
- Ordinary deposits and guarantees of more than one year received
- Trade liabilities of more than one year , where the amounts payable have a contractual term exceeding one year from the balance sheet date for the following:
- Prepaid income - long-term (L16940)