2010 REGISTRATION DOCUMENT (3.4 Mo) - Groupe Casino

CONSOLIDATED FINANCIAL STATEMENTSNotes to the consolidated fi nancial statements331 December 2009€ millionsFinancial assetsCarryingamount(A)2009 Carrying amount 2009Nonfinancialassets(B)Totalfinancialassets(A) - (B)Financialassets atfair valuethroughprofitor lossHeld-tomaturityinvestmentsLoans andreceivablesAvailablefor-salefinancialassetsNon-current financial assets 409 122 287 - - 208 79 287Non-current fair value hedges (assets) 176 - 176 176 - - - 176Trade receivables 1,509 - 1,509 - - 1,509 - 1,509Other assets 1,201 528 673 - - 673 - 673Current fair value hedges (assets) 116 - 116 116 - - - 116Cash and cash equivalents 2,716 - 2,716 1,617 - 1,099 - 2,716FairvalueThe fair value of cash and cash equivalents, trade receivables and other current financial assets is deemed to be the same as the carryingamount given their short maturity.Note 30.1.2. Financial liabilitiesThe following tables compare the carrying amount of financial liabilities with their fair value.€ millionsFinancial liabilitiesCarryingamount (A)2010 Carrying amount 2010Non-financialliabilities(B)Totalfinancialliabilities(A) - (B)Liabilitiesat fair valuethroughprofit or lossLiabilities atamortisedcostFair valueof financialliabilitiesBonds 4,869 - 4,869 - 4,869 5,027Other financial liabilities 2,090 - 2,090 - 2,090 2,090Finance leases 106 - 106 - 106 106Fair value hedges (liabilities) 179 - 179 179 - 179Put options granted to ownersof non-controlling interests 58 - 58 44 13 58Trade payables 4,822 - 4,822 - 4,822 4,822Other liabilities 3,510 1,324 2,186 6 2,180 2,186€ millionsFinancial liabilitiesCarryingamount (A)2009 Carrying amount 2009Non-financialliabilities(B)Totalfinancialliabilities(A) - (B)Liabilitiesat fair valuethroughprofit or lossLiabilities atamortisedcostFair valueof financialliabilitiesBonds 5,187 - 5,187 - 5,187 5,416Other financial liabilities 1,431 - 1,431 - 1,431 1,441Finance leases 131 - 131 - 131 131Fair value hedges (liabilities) 249 - 249 249 - 249Put options granted to ownersof non-controlling interests 80 - 80 80 - 80Trade payables 4,327 - 4,327 - 4,327 4,327Other liabilities 2,972 1,466 1,506 12 1,494 1,506The fair value of bonds issued is based on the latest known quoted price on the closing date.The fair value of other financial liabilities is determined using valuation methods such as discounted cash flows, taking account of the Group’scredit risk and interest rate levels on the closing date.Registration Document 2010 | Casino Group109