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Financial Reporting Assignment
Financial Reporting Assignment
Company name Year Foreign exchange risk? Interest rate risk? Commodity price risk?
Veritas SA 2014 Yes Yes Yes
Veritas SA 2015 Yes Yes Yes
Veritas SA 2016 Yes Yes Yes
Veritas SA 2017 Yes Yes Yes
Veritas SA 2018 Yes Yes Yes
Veritas SA 2019 Yes Yes Yes
Veritas SA 2020 Yes Yes Yes
Veritas SA 2021 Yes Yes Yes
CMD F
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
The company is expose to : Climate change, Pandemic risk, natural & human hazards, licenses, permits, acreditation
Does the company hedge those risks?
Yes, in the annual publications we find notes and other reports indicating that this risk is taken into account at both
Does the company use derivatives (swap, option, future, …) to hedge those risks?
Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
116068821 €
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
The company is expose to : Climate change, Pandemic risk, natural & human hazards, licenses, permits, acreditation
Does the company hedge those risks?
Yes, as it is righten in the table
Does the company use derivatives (swap, option, future, …) to hedge those risks?
Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
It is not precised
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
The company is expose to : Climate change, Pandemic risk, natural & human hazards, licenses, permits, acreditation
Does the company hedge those risks?
Yes, at it is precised in the table
Does the company use derivatives (swap, option, future, …) to hedge those risks?
It is not precised in the financial reports
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
Is the compan
Company name Year Foreign exchange risk? Interest rate risk? Commodity price risk?
Fnac Darty SA 2014 Yes Yes Yes
Fnac Darty SA 2015 Yes Yes Yes
Fnac Darty SA 2016 Yes Yes Yes
Fnac Darty SA 2017 Yes Yes Yes
Fnac Darty SA 2018 Yes Yes Yes
Fnac Darty SA 2019 Yes Yes Yes
Fnac Darty SA 2020 Yes Yes Yes
Fnac Darty SA 2021 Yes Yes Yes
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
The company is expose to : Climate change, Pandemic risk, natural & human hazards, licenses, permits, acreditation
Does the company hedge those risks?
Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?
With futures
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
Is the compan
Company name Year Foreign exchange risk? Interest rate risk? Commodity price risk?
Figeac SA 2014 N/A N/A N/A
Figeac SA 2015 N/A N/A N/A
Figeac SA 2016 Yes Yes Yes
Figeac SA 2017 Yes Yes Yes
Figeac SA 2018 Yes Yes Yes
Figeac SA 2019 Yes Yes Yes
Figeac SA 2020 Yes Yes Yes
Figeac SA 2021 Yes Yes Yes
I don't find any information in the annu
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
The company is expose to : Climate change, Pandemic risk, natural & human hazards, licenses, permits, acreditation
Does the company hedge those risks?
Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?
Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
Is the compan
Company name Year Foreign exchange risk? Interest rate risk? Commodity price risk?
Faurecia 2014 N/A N/A N/A
Faurecia 2015 N/A N/A N/A
Faurecia 2016 N/A N/A N/A
Faurecia 2017 Yes Yes Yes
Faurecia 2018 Yes Yes Yes
Faurecia 2019 Yes Yes Yes
Faurecia 2020 Yes Yes Yes
Faurecia 2021 Yes Yes Yes
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
Risk of non recovery, operational risks, currency risks …
Does the company hedge those risks?
Yes as it is shown on the graphique
Does the company use derivatives (swap, option, future, …) to hedge those risks?
Yes for currency but it is not precised what king of derivative
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
Not precised
Is the compan
Company name Year Foreign exchange risk? Interest rate risk? Commodity price risk?
Eutelsat 2014 Yes Yes Yes
Eutelsat 2015 Yes Yes Yes
Eutelsat 2016 Yes Yes Yes
Eutelsat 2017 Yes Yes Yes
Eutelsat 2018 Yes Yes Yes
Eutelsat 2019 Yes Yes Yes
Eutelsat 2020 Yes Yes Yes
Eutelsat 2021 Yes Yes Yes
Questions:
Does the company disclose its financial statements under IFRS?
Yes
Does the company discolse its financial statement in euro?
Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity p
Risk of non recovery, operational risks, currency risks …
Does the company hedge those risks?
Yes but we don't have the eaxct numbers
Does the company use derivatives (swap, option, future, …) to hedge those risks?
Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category an
It is not mentionned
Is the company exposed to CFH
Inflation risk? Other risks? Nominal
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 4.762
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 5.464
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 6.898
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 0
Yes Related to share holdings, credit risk, rate exchange, currency risk …. -641
Yes Related to share holdings, credit risk, rate exchange, currency risk …. -1000
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 100
Yes Related to share holdings, credit risk, rate exchange, currency risk …. 800
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
Derivatives by Hedge Accounting strategy
CFH FVH NIH No Hedge Accounting All derivatives Foreign exchange risk
Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal
N/A 6.8 N/A N/A N/A N/A N/A 0 N/A N/A
N/A 499 N/A N/A N/A N/A N/A -12.362 N/A N/A
N/A 25.923 N/A N/A N/A N/A N/A -70801 N/A N/A
0 5180 N/A N/A N/A N/A N/A -55.459 N/A N/A
N/A 0 N/A N/A N/A N/A N/A 0 N/A N/A
N/A 0 N/A N/A N/A N/A N/A -45000 N/A N/A
N/A N/A -78000 N/A N/A N/A N/A 0 N/A N/A
N/A -99000 N/A N/A N/A N/A N/A -200 N/A N/A
-116069
All date ar in thousands euro
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
l'OREAL SA 2014 YES YES YES YES Business risks
l'OREAL SA2015 YES YES YES YES Legal risk
l'OREAL SA2016 YES YES YES YES Product quality and safety
l'OREAL SA2017 YES YES YES YES Insurance risk
l'OREAL SA2018 YES YES YES YES
l'OREAL SA2019 YES YES YES YES
l'OREAL SA2020 YES YES YES YES
l'OREAL SA2021 YES YES YES YES
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those rYES
Does the company use derivatives (swap, option, futureYES
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
TOUAX SA 2014 Yes Yes Yes Liquidity risk
TOUAX SA 2015 Yes Yes Yes Counterparty risk
TOUAX SA 2016 Yes Yes Yes Business risk
TOUAX SA 2017 Yes Yes Yes
TOUAX SA 2018 Yes Yes Yes
TOUAX SA 2019 Yes Yes Yes
TOUAX SA 2020 Yes Yes Yes
TOUAX SA 2021 Yes Yes Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
TRANSGENE 2014 Yes Yes N/A Yes Dependence on par
TRANSGENE
2015 Yes Yes N/A Yes Intellectual property
TRANSGENE
2016 Yes Yes N/A Yes Business risk
TRANSGENE
2017 Yes Yes N/A Yes Clinical development
TRANSGENE
2018 Yes Yes N/A Yes
TRANSGENE
2019 Yes Yes N/A Yes
TRANSGENE
2020 Yes Yes N/A Yes
TRANSGENE
2021 Yes Yes N/A Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those rNot all risks are hedge
Does the company use derivatives (swap, option, futureYes the company uses interest rate swap contracts to he
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
RUBIS SCA 2014 Yes Yes Yes Yes Legal risk
RUBIS SCA 2015 Yes Yes Yes Yes Business risk
RUBIS SCA 2016 Yes Yes Yes Yes Transportation risk
RUBIS SCA 2017 Yes Yes Yes Yes Acquisition risk
RUBIS SCA 2018 Yes Yes Yes Yes Industrial risk
RUBIS SCA 2019 Yes Yes Yes Yes
RUBIS SCA 2020 Yes Yes Yes Yes
RUBIS SCA 2021 Yes Yes Yes Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those rYes
Does the company use derivatives (swap, option, futureYes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
N.B: Was unable to open the 2016 document in order to extract the values.
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
TRIGANO 2014 Yes Yes Yes Yes Customer solvency r
TRIGANO 2015 Yes Yes Yes Yes Litigation risk
TRIGANO 2016 Yes Yes Yes Yes Liquidity risk
TRIGANO 2017 Yes Yes Yes Yes IT risk
TRIGANO 2018 Yes Yes Yes Yes
TRIGANO 2019 Yes Yes Yes Yes
TRIGANO 2020 Yes Yes Yes Yes
TRIGANO 2021 Yes Yes Yes Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those rYes
Does the company use derivatives (swap, option, futureYes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
UBISOFT 2014 Yes Yes N/A Yes Technological risk
UBISOFT 2015 Yes Yes N/A Yes Regulatory risk
UBISOFT 2016 Yes Yes N/A Yes Risk related to talen
UBISOFT 2017 Yes Yes N/A Yes Business risk
UBISOFT 2018 Yes Yes N/A Yes
UBISOFT 2019 Yes Yes N/A Yes
UBISOFT 2020 Yes Yes N/A Yes
UBISOFT 2021 Yes Yes N/A Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those rYes
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
N.B: the fair value for foreign exchange risk is sometimes listed in other currencie
Derivatives by Hedge Ac
Is the company exposed to
Company nameYear
Foreign exchange
Interest
risk?
Commodity
rate risk? price risk?
Inflation risk? Other risks?
UNIBAIL 2014 Yes Yes Yes Yes Market risk
UNIBAIL 2015 Yes Yes Yes Yes Counterparty risk
UNIBAIL 2016 Yes Yes Yes Yes Credit risk
UNIBAIL 2017 Yes Yes Yes Yes
UNIBAIL 2018 Yes Yes Yes Yes
UNIBAIL 2019 Yes Yes Yes Yes
UNIBAIL 2020 Yes Yes Yes Yes
UNIBAIL 2021 Yes Yes Yes Yes
Questions:
Does the company disclose its financial st YES
Does the company discolse its financial stat YES
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodity pr
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category and
Derivatives by Hedge Accounting strategy
CFH FVH NIH No Hedge Accounting All derivatives
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A
quality and safety N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A
-48.6 -25.6 N/A N/A N/A N/A N/A
68.2 20.4 N/A N/A N/A N/A N/A
-133.6 -38.6 N/A N/A N/A N/A N/A
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
rate swap contracts to hedge interest rate risk negotiated in 2009 at a rate of 3.46% for 13years
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no He Just the foreign exchange risk fair values are p
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
mes listed in other currencies other than the EURO which was specified above
o 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
Derivatives by risk category
All derivatives Foreign exchange risk Interest rate risk Commodity price risk Inflation risk Other risks
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A 4682.4 -74.2 N/A N/A N/A N/A N/A N/A
N/A N/A 4313.7 86 N/A N/A N/A N/A N/A N/A
N/A N/A 3950.3 -172.4 N/A N/A N/A N/A N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
Other risks
Nominal Fair Value
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
NA (Not Available)
All figures are in thousands in the respective currency
Questions:
1 Does the company disclose its financial statements u ANS: Yes
2 Does the company discolse its financial statement in e ANS: Yes
3 What are the financial risks to which the company is exposed (foreign exchange risk, interest rate
4 Does the company hedge those risks? Yes
5 Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS: Yes, interest rate swaps,
6 What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
What I understood from the derivative by hedge accounting strategy: Valoe has three derivatives type namely Fo
Thus, what I did was to add the nominal (fair) value for commodity and interest rate to get total nominal (fair) va
Questions:
1 Does the company disclose its financial statements u ANS: Yes
2 Does the company discolse its financial statement in e ANS: Yes
3 What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodi
4 Does the company hedge those risks? Yes
5 Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS: Yes, interest rate swaps,
6 What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
Questions:
Does the company disclose its financial statements u ANS: Yes
Does the company discolse its financial statement in e ANS: Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodi
Does the company hedge those risks? Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS: Yes, interest rate swaps.
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
Questions:
Does the company disclose its financial statements u ANS: Yes
Does the company discolse its financial statement in e ANS: No, it discloses in Dollars.
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodi
Does the company hedge those risks? Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS: Yes, currecy forward con
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
Questions:
Does the company disclose its financial statements u ANS: Yes
Does the company discolse its financial statement in e ANS: Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodi
Does the company hedge those risks? Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS:Yes, the company uses fo
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
Questions:
Does the company disclose its financial statements under IFRS? ANS: Yes
Does the company discolse its financial statement in euro? ANS: Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodi
Does the company hedge those risks? ANS: Yes
Does the company use derivatives (swap, option, future, …) to hedge those risks?ANS: Yes, cross-currency swap
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category a
Derivatives by Hedge Accounting strategy
CFH FVH NIH No Hedge Accounting
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
113 (6) - (17) N/A N/A N/A N/A
156 (7) - 58 N/A N/A N/A N/A
- 6 - (4) N/A N/A N/A N/A
- 6 - - N/A N/A N/A N/A
- (8) - (13) N/A N/A N/A N/A
516 1 - N/A N/A N/A N/A
523 1 - N/A N/A N/A N/A
- - - - N/A N/A N/A N/A
ANS: foreign exchange risk, interest rate risk, commodity price risk, liquidity risk, credit risk.
NS: Yes, interest rate swaps, credit default swaps, curency swaps, cross curency swaps, forward purchases and sale, swap/options purcha
014 to 2021) by risk category and by Hedge accounting strategy ANS: refer to the table above.
ee derivatives type namely Foreign Currency, Commodity and Interest rate. Each of this risk how different hedge accounting strategy whic
e to get total nominal (fair) value cash flow hedge. And, do the same for foreign currency in relation to fair value hedge.
NS: Yes, interest rate swaps, credit default swaps, curency swaps, cross curency swaps, forward purchases and sale, swap/options purcha
014 to 2021) by risk category and by Hedge accounting strategy ANS: refer to the table above.
NS: Yes, interest rate swaps. The company entered a seven-year period interest rate hedging contract from 2012 with Groupe Grimaud La
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge AccountingANS: The company engages in
NS: Yes, the company hedges against risk but did not start until 2020. It uses interest rate swaps, curency swaps, foreign exchnage options
014 to 2021) by risk category and by Hedge accounting strategy ANS: refer to the table above.
NS: Yes, interest rate swaps/caps, and forward exchange contracts/currency swaps.
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NI ANS: The company does not disclose nominal and fair valu
NS:Yes, the company uses forward purchase of currency and forward interest rate cover.
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NI ANS: The company does not disclose nominal and fair valu
NS: Yes, cross-currency swaps, currency futures contracts and interest rate cap. Were adopted from 2015. The type of foreign exchange ri
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NI ANS: The company does not disclose nominal and fair valu
Derivatives by risk category
All derivatives Foreign exchange risk Interest rate risk Commodity price risk
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
N/A N/A - (17) 113 (4) - (2)
N/A N/A - 58 156 (1) - (6)
N/A N/A - (4) - - - 6
N/A N/A - - - - - 6
N/A N/A - (13) - - - (8)
N/A N/A - (7) 516 (2) - 3
N/A N/A - (21) 523 (9) - 10
N/A N/A - - - - - -
dge accounting strategy which cash flow hedge, fair value hedge or net investment. From the annual report, Commodity and interest rate
lue hedge.
012 with Groupe Grimaud La Corbiere and its nominal and fair value were not disclosed. The fair value of these swaps was not material. It
NS: The company engages in hedge accounting using fair value but the nominal and fair value ware not disclosed. The same applies to de
disclose nominal and fair values on any catergory of derivatives except for 2014 (risk categoary).
he type of foreign exchange risk instrument used was not disclosed until 2017.
disclose nominal and fair values on derivatives by risk category. It only discloses the fair value of cash flow hedging.
isk category
Liquidity risk Credit risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
Commodity and interest rate derivatives use cash flow hedge while foreign currency derivatives use fair value hedge where necessary.
se swaps was not material. It also entered into various foreign currency option and forward contracts in 2020 and 2019.
osed. The same applies to derivaties by risk catergory.
Questions:
Does the company disclose its financial statements under IFRS? Yes
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks? Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS? Yes
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS? Yes
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks? Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS? Yes
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks? Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS? N/A
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS? No
Does the company discolse its financial statement in euro? Yes
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks? Yes
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Questions:
Does the company disclose its financial statements under IFRS?
Does the company discolse its financial statement in euro?
What are the financial risks to which the company is exposed (foreign exchange risk, interest rate risk, commodit
Does the company hedge those risks?
Does the company use derivatives (swap, option, future, …) to hedge those risks?
What are the nominal amounts and Fair Values of derivatives for each year (from 2014 to 2021) by risk category
Derivatives by Hedge Accounting strategy
Cash Flow Hedging FVH (fair value) NIH No Hedge Accounting
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A 80.6 N/A N/A N/A N/A N/A N/A
k, interest rate risk, commodity price risk, inflation risk, …)? The company is expose to climate change, pa
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
k, interest rate risk, commodity price risk, inflation risk, …)? The company is expose to climate change, pa
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
k, interest rate risk, commodity price risk, inflation risk, …)? The company is expose to climate change, pandedemic risk, etc
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
014 to 2021) by risk category and by Hedge accounting strategy (CFH, FVH, NIH) and no Hedge Accounting?
Derivatives by risk category
All derivatives Foreign exchange risk Interest rate risk Commodity price risk
Nominal Fair Value Nominal Fair Value Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A
isk category
Inflation risk Other risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
isk category
Inflation risk Other risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
isk category
Inflation risk Other risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
isk category
Inflation risk Other risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
isk category
Inflation risk Other risks
Nominal Fair Value Nominal Fair Value
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A N/A N/A N/A
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