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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
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.
Liabilities associated with assets classified as held-for-sale