FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 12.2 Other current liabilities The following table provides the detail of other current liabilities for the presented periods: As of December 31, In thousands of euros 2016 2017 Employee-related payable 1,103 1,842 Other taxes liabilities 17 28 Deferred revenue 33 — Other current liabilities 7 — Total 1,161 1,870 Note 13: Financial instruments recognized in the consolidated statements of financial position and related effect on the consolidated statement of income (loss) Book value on Fair value Loans and At amortized Fair Value the statement of through profit receivables (2) cost(3) In thousands of euros financial position and loss(1) As of December 31, 2016 Financial assets Non-current financial assets 103 — — 103 103 Current financial assets 151 151 — — 151 Accounts receivable and related receivables 30 — 30 — 30 Cash and cash equivalents 53,982 53,982 — — 53,982 Total financial assets 54,267 54,133 30 103 54,267 Financial liabilities Conditional advances (non-current portion) 2,922 — — 2,922 2,922 Accounts payable and related payables 1,734 — — 1,734 1,734 Total financial liabilities 4,657 — — 4,657 4,657 Book value on Fair value Loans and At amortized Fair Value the statement of through profit receivables (2) cost(3) In thousands of euros financial position and loss(1) As of December 31, 2017 Financial assets Non-current financial assets 327 — — 327 327 Current financial assets 367 367 — — 367 Accounts receivable and related receivables 12 — 12 — 12 Cash and cash equivalents 55,448 55,448 — — 55,448 Total financial assets 56,154 55,814 12 327 56,154 Financial liabilities Conditional advances (non-current portion) 3,033 — — 3,033 3,033 Accounts payable and related payables 2,225 — — 2,225 2,225 Total financial liabilities 5,258 — — 5,258 5,258 (1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets. (2) The fair value of loans and receivables corresponds to the value reported in the statement of financial position meaning the value at the transaction date and then tested for impairment on each reporting date. (3) The book amount of financial liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value. GENSIGHT BIOLOGICS – 2017 Registration Document– 201