14 — Financial debt
Financial debt is accounted for:
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As of the date of issuance, at the fair value of the consideration received, less issuance fees and/or issuance premium; |
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Subsequently, at amortized cost, corresponding to the fair value at which it is initially recognized, less repayments at the nominal amount and increased or decreased for the amortization of all differences between this original fair value recognized and the amount at maturity; differences between the initial fair value recognized and the amount at maturity are amortized using the effective interest rate method. |