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.