www.se.com 384 Schneider Electric Universal Registration Document 2021 Chapter 5 – Consolidated financial statements at December 31, 2021 23.1 – Balance sheet exposure and fair value hierarchy (in millions of euros) Dec. 31, 2021 Carrying amount Fair value through P&L Fair value through equity Financial assets/ liabilities measured at amortized cost Fair value Fair value hierarchy ASSETS: Listed financial assets 15 – 15 – 15 Level 1 Venture capital (FCPR)/mutual funds (SICAV) 111 111 – – 111 Level 3 Other unlisted financial assets 323 79 244 – 323 Level 3 Other non-current financial assets 585 – – 585 585 Level 2 TOTAL NON-CURRENT ASSETS 1,034 190 259 585 1,034 Trade accounts receivables 6,829 – – 6,829 6,829 Level 2 Current financial assets 4 – 4 – 4 Level 2 Marketable securities 551 551 – – 551 Level 1 Negotiable debt securities and short-term deposits 438 438 – – 438 Level 2 Cash 1,633 1,633 – – 1,633 Level 2 Derivative instruments – foreign currencies 41 40 1 – 41 Level 2 Derivative instruments – interest rates – – – – Level 2 Derivative instruments – commodities 7 – 7 – 7 Level 2 Derivative instruments – shares – – – – – Level 2 TOTAL CURRENT ASSETS 9,503 2,662 12 6,829 9,503 LIABILITIES: Long-term portions of non-convertible bonds* (6,877) – – (6,877) ( 7,12 6) Level 1 Long-term portions of convertible bonds* (651) – – (651) (636) Level 2 Other long-term debt (26) – – (26) (26) Level 2 TOTAL NON-CURRENT LIABILITIES ( 7,5 5 4) – – ( 7,5 5 4) ( 7,78 8) Short-term portion of bonds* (706) – – (706) (719) Level 1 Short-term debt (1,489) – – (1,489) (1,489) Level 2 Trade accounts payable (5,715) – – (5,715) (5,715) Level 2 Other (63) – – (63) (63) Level 2 Derivative instruments – foreign currencies (104) (55) (49) – (104) Level 2 Derivative instruments – interest rates – – – – – Level 2 Derivative instruments – commodities – – – – – Level 2 Derivative instruments – shares – – – – – Level 2 TOTAL CURRENT LIABILITIES (8,077) (55) (49) (7,973) (8,090) * The majority of financial instruments listed in the balance sheet have a fair value close to their book value, except for bonds, for which the amortized cost in the balance sheet represents EUR 8,234 million compared to EUR 8,481 million at fair value. 5.5 Notes to the consolidated financial statements