Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Fair Value Measurement (Tables)

v3.22.4
Fair Value Measurement (Tables)
12 Months Ended
Dec. 31, 2022
Fair Value Measurement [Abstract]  
Summary of fair value hierarchy for financial assets and liabilities that are measured at fair value on recurring basis

The following table shows the fair value hierarchy for financial assets and liabilities that are measured at fair value on a recurring basis at December 31, 2022:

 

 

 

 

 

Fair value measurement using

 

 

 

Notes

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

 

 

(EUR thousand)

 

Cash and cash equivalents

 

25

 

 

228,740

 

 

 

228,740

 

 

 

 

 

 

 

Financial assets - investments FVTPL - traded

 

19

 

 

443

 

 

 

443

 

 

 

 

 

 

 

Financial assets - investments FVTPL - not traded

 

19

 

 

339

 

 

 

 

 

 

 

 

 

339

 

Derivatives - current financial assets

 

20

 

 

2,795

 

 

 

 

 

 

2,795

 

 

 

 

Derivatives - non-current financial assets

 

20

 

 

5,694

 

 

 

 

 

 

5,694

 

 

 

 

Financial current assets

 

20

 

 

27,908

 

 

 

 

 

 

27,908

 

 

 

 

Other non-current financial assets

 

 

 

 

733

 

 

 

 

 

 

733

 

 

 

 

Total assets

 

 

 

 

266,653

 

 

 

229,183

 

 

 

37,131

 

 

 

339

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As at December 31, 2021:

 

 

 

 

 

Fair value measurement using

 

 

 

Notes

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

 

 

(EUR thousand)

 

Cash and cash equivalents

 

25

 

 

411,039

 

 

 

411,039

 

 

 

 

 

 

 

Financial assets - investments FVTPL

 

19

 

 

1,084

 

 

 

 

 

 

 

 

 

1,084

 

Derivatives financial assets

 

20

 

 

49

 

 

 

 

 

 

49

 

 

 

 

Financial current assets

 

20

 

 

27,168

 

 

 

 

 

 

27,168

 

 

 

 

Other non-current financial assets

 

 

 

 

671

 

 

 

 

 

 

671

 

 

 

 

Total assets

 

 

 

 

440,011

 

 

 

411,039

 

 

 

27,888

 

 

 

1,084

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives financial liabilities

 

20

 

 

1,681

 

 

 

 

 

 

1,681

 

 

 

 

Total Liabilities

 

 

 

 

1,681

 

 

 

 

 

 

1,681

 

 

 

 

 

Summary of Debt Securities

The fair value of Liabilities measured at amortized cost include bank loans; in 2020 Stevanato Group has issued the following debt securities:

 

Purchaser

 

Date of Sale or Issuance

 

Number of Securities

 

Consideration

PGIM, Inc

 

April 16, 2020

 

1

 

EUR 50,000,000