Moncler Group | Annual Report 2024 Separate Financial Statements 459 Moncler Group | Annual Report 2024 Separate Financial Statements 458
8.3 Signif icant non-recurring events and transactions
It should be noted that in the Group, during 2024,
there were
no signif icant non-recurring events and transactions.
8.4 Atypical and/or unusual transactions
It should be noted that during 2024 the Company did not enter
into any atypical and/or unusual transactions.
8.5 Financial instruments
T
he following table shows the carrying amount and fair values
of f inancial assets and f inancial liabilities, including their levels
in the fair value hierarchy for f inancial instruments measured
at fair value. It does not include fair value information for
f inancial assets and f inancial liabilities not measured at fair value
if the carrying amount is a reasonable approximation of fair value.
EUR/000
31 DECEMBER 2024 Current Non-current Fair value Level
Financial assets measured at fair value
Interest rate swap used for hedging–––
Forward exchange contracts used for hedging–––2
SUB-TOTAL–––
Financial assets not measured at fair value
Trade and other receivables (*)68,844 99
Cash and cash equivalents (*)130,655 –
Financial receivables (*)104,442
SUB-TOTAL 303,941 99 –
TOTAL 303,941 99 –
EUR/000
31 DECEMBER 2023 Current Non-current Fair value Level
Financial assets measured at fair value
Interest rate swap used for hedging–––
Forward exchange contracts used for hedging–––
SUB-TOTAL–––
Financial assets not measured at fair value
Trade and other receivables 98308 99
Cash and cash equivalents 964
Financial receivables 53525
SUBTOTAL 152797 99
TOTAL 152797 99
EUR/000
31 DECEMBER 2024 Current Non-current Fair value Level
Financial liabilities measured at fair value
Interest rate swap used for hedging–––2
Forward exchange contracts used for hedging–––2
Other f inancial liabilities–––3
SUB-TOTAL–––
Financial liabilities not measured at fair value
Trade and other payables (*)(33,277)–
Financial payables (*)(200,000)(150,000)
Bank overdrafts (*)––
Short-term bank loans (*)––
Bank loans (*)––
IFRS 16 f inancial loans (*)(210)(245)
SUB-TOTAL(233,487)(150,245)–
TOTAL(233,487)(150,245)–
EUR/000
31 DECEMBER 2023 Current Non-current Fair value Level
Financial liabilities measured at fair value
Interest rate swap used for hedging–––2
Forward exchange contracts used for hedging–––2
Other f inancial liabilities–––3
SUB-TOTAL–––
Financial liabilities not measured at fair value
Trade and other payables (*)(46,399)–
Financial payables (*)(400,644)(250,000)
Bank overdrafts (*)––
Short-term bank loans (*)––
Bank loans (*)––
IFRS 16 f inancial loans (*)(934)(3,475)
SUB-TOTAL(447,977)(253,475)–
TOTAL(447,977)(253,475)–
(*) Such items refer to short-term f inancial assets and f inancial liabilities whose carrying value is a reasonable approximation of fair value, which was
therefore not disclosed.