2019 Annual financial report

Note 27 Financial instruments

Category of financial instruments

/ At December 31, 2019

(in millions of euros)	Value in balance sheet	Fair value through profit and loss	Amortized cost	Fair value through OCI
Other financial assets	Other financial assets Value in balance sheet	Other financial assets Fair value through profit and loss	Other financial assets Amortized cost	Other financial assets Fair value through OCI
• Venture Capital Funds	• Venture Capital Funds Value in balance sheet 87	• Venture Capital Funds Fair value through profit and loss 87	• Venture Capital Funds Amortized cost	• Venture Capital Funds Fair value through OCI
•other securities	•other securities Value in balance sheet 13	•other securities Fair value through profit and loss 13	•other securities Amortized cost	•other securities Fair value through OCI
• loans to associates and non-consolidated companies	• loans to associates and non-consolidated companies Value in balance sheet 21	• loans to associates and non-consolidated companies Fair value through profit and loss	• loans to associates and non-consolidated companies Amortized cost 21	• loans to associates and non-consolidated companies Fair value through OCI
• other	• other Value in balance sheet 97	• other Fair value through profit and loss	• other Amortized cost 97	• other Fair value through OCI
Trade receivables	Trade receivables Value in balance sheet 10,233	Trade receivables Fair value through profit and loss	Trade receivables Amortized cost 10,233	Trade receivables Fair value through OCI
Other current receivables and assets⁽¹⁾	Other current receivables and assets⁽¹⁾ Value in balance sheet	Other current receivables and assets⁽¹⁾ Fair value through profit and loss	Other current receivables and assets⁽¹⁾ Amortized cost	Other current receivables and assets⁽¹⁾ Fair value through OCI
• derivatives hedging current assets and liabilities	• derivatives hedging current assets and liabilities Value in balance sheet 10	• derivatives hedging current assets and liabilities Fair value through profit and loss 10	• derivatives hedging current assets and liabilities Amortized cost	• derivatives hedging current assets and liabilities Fair value through OCI
•derivatives on intercompany loans and borrowings	•derivatives on intercompany loans and borrowings Value in balance sheet 28	•derivatives on intercompany loans and borrowings Fair value through profit and loss 28	•derivatives on intercompany loans and borrowings Amortized cost	•derivatives on intercompany loans and borrowings Fair value through OCI
• other	• other Value in balance sheet 75	• other Fair value through profit and loss	• other Amortized cost 75	• other Fair value through OCI
Assets	Assets Value in balance sheet 10,564	Assets Fair value through profit and loss 138	Assets Amortized cost 10,426	Assets Fair value through OCI -
Long-term borrowings	Long-term borrowings Value in balance sheet 4,286	Long-term borrowings Fair value through profit and loss	Long-term borrowings Amortized cost 4,286	Long-term borrowings Fair value through OCI
Trade payables	Trade payables Value in balance sheet 13,411	Trade payables Fair value through profit and loss	Trade payables Amortized cost 13,411	Trade payables Fair value through OCI
Short-term borrowings	Short-term borrowings Value in balance sheet 1,602	Short-term borrowings Fair value through profit and loss	Short-term borrowings Amortized cost 1,602	Short-term borrowings Fair value through OCI
Other creditors and current liabilities⁽²⁾	Other creditors and current liabilities⁽²⁾ Value in balance sheet	Other creditors and current liabilities⁽²⁾ Fair value through profit and loss	Other creditors and current liabilities⁽²⁾ Amortized cost	Other creditors and current liabilities⁽²⁾ Fair value through OCI
• derivatives hedging current assets and liabilities	• derivatives hedging current assets and liabilities Value in balance sheet 12	• derivatives hedging current assets and liabilities Fair value through profit and loss 12	• derivatives hedging current assets and liabilities Amortized cost	• derivatives hedging current assets and liabilities Fair value through OCI
• derivatives on intercompany loans and borrowings	• derivatives on intercompany loans and borrowings Value in balance sheet 67	• derivatives on intercompany loans and borrowings Fair value through profit and loss 67	• derivatives on intercompany loans and borrowings Amortized cost	• derivatives on intercompany loans and borrowings Fair value through OCI
• Eurobond 2021 and 2024 derivatives	• Eurobond 2021 and 2024 derivatives Value in balance sheet 112	• Eurobond 2021 and 2024 derivatives Fair value through profit and loss	• Eurobond 2021 and 2024 derivatives Amortized cost	• Eurobond 2021 and 2024 derivatives Fair value through OCI 112
• Eurobond 2025, 2028 and 2031 derivatives	• Eurobond 2025, 2028 and 2031 derivatives Value in balance sheet 87	• Eurobond 2025, 2028 and 2031 derivatives Fair value through profit and loss	• Eurobond 2025, 2028 and 2031 derivatives Amortized cost	• Eurobond 2025, 2028 and 2031 derivatives Fair value through OCI 87
• other	• other Value in balance sheet 110	• other Fair value through profit and loss	• other Amortized cost 110	• other Fair value through OCI
Equity and Liabilities	Equity and Liabilities Value in balance sheet 19,687	Equity and Liabilities Fair value through profit and loss 79	Equity and Liabilities Amortized cost 19,409	Equity and Liabilities Fair value through OCI 199

(1) Excluding tax claims, advances to suppliers and prepayments (see Note 17).
(2) Excluding advances and deposits received, liabilities to employees and tax liabilities (see Note 24).