| FINANCIAL LIABILITIES (in millions of euro) | CATEGORY | NOTE | AUGUST 31, 2020 | FAIR VALUE LEVEL | ||||
|---|---|---|---|---|---|---|---|---|
| CARRYING AMOUNT | FAIR VALUE | LEVEL 1 | LEVEL 2 | LEVEL 3 | TOTAL | |||
| Bond issues* | Bond issues *CATEGORY Financial liabilities at amortized cost | Bond issues *NOTE 12.4 | Bond issues *AUGUST 31, 2020 4 960 | Bond issues *FAIR VALUE LEVEL 5 100 | 5 100 | - | - | 5 100 |
| Bank borrowings | Bank borrowings CATEGORY Financial liabilities at amortized cost | Bank borrowings NOTE 12.4 | Bank borrowings AUGUST 31, 2020 6 | Bank borrowings FAIR VALUE LEVEL 6 | 6 | - | - | 6 |
| Other borrowings | Other borrowings CATEGORY Financial liabilities at amortized cost | Other borrowings NOTE 12.4 | Other borrowings AUGUST 31, 2020 29 | Other borrowings FAIR VALUE LEVEL 29 | 29 | - | - | 29 |
| Bank overdrafts | Bank overdrafts CATEGORY Financial liabilities at amortized cost | Bank overdrafts NOTE 12.2 | Bank overdrafts AUGUST 31, 2020 6 | Bank overdrafts FAIR VALUE LEVEL 6 | 6 | - | - | 6 |
| Trade and other payables | Trade and other payables CATEGORY Financial liabilities at amortized cost | Trade and other payables NOTE 4.3 | Trade and other payables AUGUST 31, 2020 4 020 | Trade and other payables FAIR VALUE LEVEL 4 020 | - | - | - | - |
| Vouchers payable | Vouchers payable CATEGORY Financial liabilities at amortized cost | Vouchers payable NOTE 4.5 | Vouchers payable AUGUST 31, 2020 3 117 | Vouchers payable FAIR VALUE LEVEL 3 117 | - | - | - | - |
| Derivative financial instrument liabilities | Derivative financial instrument liabilities NOTE 12.5 | Derivative financial instrument liabilities AUGUST 31, 2020 (19) | Derivative financial instrument liabilities FAIR VALUE LEVEL (19) | - | (19) | - | (19) | |
* Fair value is calculated on the basis of listed bond prices as of August 31, 2020.
| FINANCIAL ASSETS (in millions of euros) | CATEGORY | NOTE | AUGUST 31, 2019 | FAIR VALUE LEVEL | ||||
|---|---|---|---|---|---|---|---|---|
| CARRYING AMOUNT | FAIR VALUE | LEVEL 1 | LEVEL 2 | LEVEL 3 | TOTAL | |||
| Marketable securities | Financial assets at fair value through profit or loss | 12.2 | 374 | 374 | 27 | 347 | - | 374 |
| Restricted cash and financial assets related to the Benefits & Rewards Services activity | Financial assets at amortized cost | 12.3 | 804 | 804 | - | - | - | - |
| Cash and cash equivalents | 12.3 | 315 | 315 | 315 | - | - | 315 | |
| Trade and other receivables | Financial assets at amortized cost | 4.3 | 4 626 | 4 626 | - | - | - | - |
| Other financial assets | Financial assets at fair value through other comprehensive income | 12.3 | 896 | 896 | - | - | 896 | 896 |
| Financial assets at amortized cost | 12.3 | 162 | 162 | - | - | - | - | |
| Derivative financial instrument assets | 12.5 | 12 | 12 | - | 12 | - | 12 | |
