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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

FINANCIAL INSTRUMENTS

Schedule of financial assets and financial liabilities

​

​	​	​	​	​	​	​	​	​
​	​	​	​	Fair value			​	​
​	​	​		​		accounted		​
​	​	​	​	accounted	​	through other	​	​
​	​	Amortized	​	through profit	​	comprehensive	​	​
As of December 31, 2021	​	cost	​	or loss	​	Income	​	Total
Assets	​		​	​	​		​
Cash and cash equivalents	​	16,743	​	3,106	​	​	​	19,849
Investments	​	—	​	10,786	​	​	​	10,786
Trade receivables	​	22,626	​	—	​	—	​	22,626
Other receivables	​	958	​	1,915	​	—	​	2,873
Total	​	40,327	​	15,807	​	—	​	56,134
Liabilities	​	​	​	​	​		​	​
Trade payables	​	50,327	​	—	​	—	​	50,327
Financial debt	​	266,736	​	88	​	97	​	266,921
Leases liabilities	​	18,916	​	—	​	—	​	18,916
Other liabilities	​	125	​	—	​	—	​	125
Total	​	336,104	​	88	​	97	​	336,289

​

​	​	​	​	​	​	​	​	​
​	​	​	Fair value				​	​
​	​	​		accounted		accounted		​
​	​	​	​	through	​	through other	​	​
​	​	Amortized	​	profit or	​	comprehensive	​	​
As of December 31, 2020	​	cost	​	loss	​	Income	​	Total
Assets	​		​		​		​
Cash and cash equivalents	​	12,364	​	15,601	​	—	​	27,965
Investments	​	258	​	7,734	​	—	​	7,992
Trade receivables	​	28,701	​	—	​	—	​	28,701
Other receivables	​	2,226	​	2,074	​	—	​	4,300
Total	​	43,549	​	25,409	​	—	​	68,958
Liabilities	​	​	​		​		​	​
Trade payables	​	63,103	​	—	​	—	​	63,103
Financial debt	​	301,389	​	257	​	539	​	302,185
Leases liabilities	​	15,550	​	—	​	—	​	15,550
Other liabilities	​	717	​	—	​	—	​	717
Total	​	380,759	​	257	​	539	​	381,555

​

Schedule of gains and losses of financial instruments by category

Gains and losses by category – Year 2021

​

​	​	​	​	​
​		Net gain/(loss)		Of which interest
Financial assets at amortized cost	​	6,331	​	1,323
Financial liabilities at amortized cost	​	26,277	​	(22,134)
Financial assets at fair value through profit or loss	​	707	​	94
Financial liabilities at amortized cost through profit or loss	​	(2,823)	​	—
Total	​	30,492	​	(20,717)

​

Gains and losses by category – Year 2020

​

​	​	​	​	​
​		Net gain/(loss)		Of which interest
Financial assets at amortized cost	​	14,038	​	1,971
Financial liabilities at amortized cost	​	(45,461)	​	(27,556)
Financial assets at fair value through profit or loss	​	530	​	586
Financial liabilities at fair value through profit or loss	​	(2,243)	​	—
Total	​	(33,136)	​	(24,999)

​

Schedule of fair value of financial debt

As of December 31, 2021, fair value of financial debt is as follows:

​	​	​	​	​
​		Carrying Value		Fair Value
​	​	​	​	​
Notes		140,605		138,389
Other financial debts		126,316		116,590
​		266,921		254,979

​

As of December 31, 2020, fair value of financial debt is as follows:

​	​	​	​	​
​		Carrying Value		Fair Value
​	​	​	​	​
Notes		143,843		133,266
Other financial debts		158,342		148,531
​		302,185		281,797

Schedule of offsetting of financial assets and financial liabilities in scope of IFRS 7

​

​	​	​	​	​	​	​	​	​
​	​	As of December 31, 2021
​	​	Trade	​	Other	​	Trade	​	Other
​	​	receivables	​	receivables	​	payables	​	liabilities
Current and noncurrent assets (liabilities) - Gross value		24,387		3,217		(52,088)		(469)
Offsetting		(1,761)		(344)		1,761		344
Current and noncurrent assets (liabilities) – Booked value		22,626		2,873		(50,327)		(125)

​

​

​	​	​	​	​	​	​	​	​
​	​	As of December 31, 2020
​	​	Trade	​	Other	​	Trade	​	Other
​	​	receivables	​	receivables	​	payables	​	liabilities
Current and noncurrent assets (liabilities) - Gross value		30,039		4,436		(64,441)		(853)
Offsetting		(1,338)		(136)		1,338		136
Current and noncurrent assets (liabilities) – Booked value		28,701		4,300		(63,103)		(717)

X

- Definition

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

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The disclosure of the fair value measurement of liabilities.

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-Paragraph 93
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+ References

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-Name IFRS
-Number 7
-IssueDate 2021-01-01
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