FINANCIAL AND ACCOUNTING INFORMATION 14. Cash and cash equivalents AS OF DECEMBER 31, (in millions of euros) 2017 2016 Cash equivalents – 0,3 Cash at bank 562.6 618.0 Cash in hand 1.0 1.0 Cash and cash equivalents 563.6 619.3 15. Summary of financial assets AS OF DECEMBER 31, 2017 2016 IAS 39 FAIR VALUE CARRYING FAIR CARRYING FAIR (in millions of euros) NOTE CATEGORY HIERARCHY* AMOUNT VALUE AMOUNT VALUE Hedging derivatives (1) FV P&L 2 8.7 8.7 16.0 16.0 Hedging derivatives (1) FV OCI 2 3.6 3.6 0.2 0.2 Other derivative instruments not eligible to hedge accounting FV P&L 2 0.2 0.2 – – Loans L&R 0.1 0.1 0.2 0.2 Deposits L&R 25.2 25.2 25.1 25.1 Others (2) N/A 0.2 N/A 0.3 N/A 5 Total long-term investments 12.3 38.0 – 41.8 – Trade accounts receivable 13.2 L&R 2,077.0 2,077.0 2,187.3 2,187.3 Supplier rebates receivable L&R 348.6 348.6 345.7 345.7 VAT and other taxes receivable(2) N/A 23.8 N/A 26.4 N/A Other accounts receivable L&R 86.6 86.6 79.7 79.7 Other derivative instruments eligible to hedge accounting FV OCI 2 1.0 1.0 0.2 0.2 Other derivative instruments not eligible to hedge accounting FV P&L 2 0.1 0.1 0.2 0.2 Prepaid expenses(2) N/A 35.7 N/A 37.3 N/A Total other current assets 13.3 495.8 – 489.6 – Cash equivalents FV P&L 2 – – 0.3 0.3 Cash L&R 563.6 563.6 619.0 619.0 Cash and cash equivalents 14 563.6 – 619.3 – (1) Specific accounting treatment for hedging. (2) Not a financial instrument under IAS 39. Loans and receivables L&R Assets available for sale AFS Fair value through profit or loss FV P&L Fair value through other comprehensive income FV OCI Not applicable N/A * For fair value hierarchy see note 3.8.4. REXEL 2017 – REGISTRATION DOCUMENT 239