SEQUANS COMMUNICATIONS | CIK:0001383395 | 3

  • Filed: 4/12/2018
  • Entity registrant name: SEQUANS COMMUNICATIONS (CIK: 0001383395)
  • Generator: Workiva (WebFilings)
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/0001383395-18-000015-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/sqns-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001383395
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  • ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

    Financial income and expense
    Financial income and expense include:
    interest expense related to financial debt (financial debt consists of finance-lease liabilities, accounts receivable financing, the debt component of convertible debt and government loans, and a supplier payable with extended payment terms);
    other expenses paid to financial institutions for financing operations;
    foreign exchange gains and losses
    changes in fair value of financial assets and liabilities
    impact of convertible debt amendments.
    The Company reflects foreign exchange gains and losses related to hedges (through derivatives) of euro-based operating expenses in operating expenses.