Annual Report of the Petrol Group and Petrol d.d., Ljubljana 2021 – Financial Report 306
Presentation of financial assets and liabilities disclosed at fair value according to the
fair value hierarchy
The Petrol Group
Fair value of assets
The fair value of financial assets at fair value through other comprehensive income was
assessed using the income capitalisation method and the assumption of a 5.0-percent required
rate of return before taxes and a 1.5-percent long-term growth rate. An increase in the above
assumptions by 0.5 percentage point would have caused the fair value to increase by EUR
2,114,879. A decrease in the above assumptions by 0.5 percentage point would have caused
the fair value to decrease by EUR 846,121.
Fair value of liabilities
Petrol d.d., Ljubljana
Fair value of assets
The fair value of financial assets at fair value through other comprehensive income was
assessed using the income capitalisation method and the assumption of an 5-percent required
rate of return before taxes and a 1.5-percent long-term growth rate. An increase in the above
assumptions by 0.5 percentage point would have caused the fair value to increase by EUR
(in EUR)
Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit or loss 34,666,891 - - 34,666,891 11,107,888 - - 11,107,888
Financial assets at fair value through other comprehensive
income 1,442,724 - 4,467,121 5,909,845 209,094 - 4,528,987 4,738,081
Total assets at fair va lue
Non-current financial receivables - - 991,831 991,831 - - 2,680,471 2,680,471
Current financial receivables - - 16,168,692 16,168,692 - - 32,634,090 32,634,090
Non-current operating receivables - - 8,228,771 8,228,771 - - 10,565,315 10,565,315
Current operating receivables (excluding rec. from the state) - - 644,893,154 644,893,154 - - 363,929,972 363,929,972
Contract assets - - 3,338,893 3,338,893 - - 1,949,652 1,949,652
Cash and cash equivalents - - 100,226,890 100,226,890 - - 88,674,952 88,674,952
Total assets with fair value disclosure
31 December 2021 31 December 2020
(in EUR)
Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Financial liabilities at fair value through profit or loss (2,907,790) - - (2,907,790) (11,195,184) - - (11,195,184)
Total liabilities at fair value
Non-current financial liabilities - - (433,812,995) (433,812,995) - - (303,431,060) (303,431,060)
Non-current lease liabilities - - (92,991,633) (92,991,633) - - (54,397,111) (54,397,111)
Current financial liabilities (excluding liabilities at fair value) - - (63,050,657) (63,050,657) - - (37,571,371) (37,571,371)
Current lease liabilities - - (13,768,130) (13,768,130) - - (10,069,352) (10,069,352)
Non-current operating liabilities (excluding other liabilities) - - (5,024,000) (5,024,000) - - (24,000) (24,000)
Current operating liabilities (excluding liabilities to the state,
employees and arising from advance payments) - - (560,295,947) (560,295,947) - - (293,950,017) (293,950,017)
Total liabilities with fair value disclosure
31 December 2021 31 December 2020
(in EUR)
Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit or loss 34,561,544 - - 34,561,544 11,053,141 - - 11,053,141
Financial assets at fair value through other comprehensive
income 1,100,446 - 2,117,914 3,218,360 209,094 - 2,117,914 2,327,008
Total assets at fair va lue
Non-current financial receivables - - 83,299,185 83,299,185 - - 58,124,422 58,124,422
Current financial receivables - - 16,181,049 16,181,049 - - 22,247,726 22,247,726
Non-current operating receivables - - 8,219,107 8,219,107 - - 10,542,414 10,542,414
Current operating receivables (excluding rec. from the state) - - 385,584,957 385,584,957 - - 237,501,730 237,501,730
Contract assets - - 7,604,649 7,604,649 - - 3,276,761 3,276,761
Cash and cash equivalents - - 57,567,397 57,567,397 - - 44,670,525 44,670,525
Total assets with fair value disclosure
31 December 2021 31 December 2020