[40] Other disclosures on financial instruments Audited by KPMG

Balance sheet measurement according to IAS 39

€ million

Book value
Dec. 31,
2007

Amor-
tized cost

Acqui-
sition
cost

Fair value
recog-
nized in
equity

Fair value
included in profit/ loss

Carrying value
according
to IAS 17

Fair value
Dec. 31,
2007

Assets

Cash and cash equivalents

426.6

426.6

–

–

–

–

426.6

Trade receivables

1,378.3

1,378.3

–

–

–

–

1,378.3

Loans

515.1

515.1

–

–

–

–

515.1

Other receivables

196.3

196.3

–

–

–

–

196.3

Other designated financial assets of the category

Held to maturity

51.0

51.0

–

–

–

–

51.0

Available for sale

86.4

–

23.7

62.7

–

–

86.4

Held for trading

0.7

–

–

–

0.7

–

0.7

Derivative financial assets

Unhedged derivatives

16.1

–

–

–

16.1

–

16.1

Hedged derivatives

2.1

–

–

1.2

0.9

–

2.1

Liabilities

Debt securities and Commercial Paper

976.1

504.8

–

–

471.3

–

977.3

Bank loans and overdrafts

142.2

142.2

–

–

–

–

141.6

Other financial liabilities

178.7

178.7

–

–

–

–

182.0

Trade accounts payable

646.9

646.9

–

–

–

–

646.9

Miscellaneous other liabilities

642.8

642.8

–

–

–

–

641.7

Financial leasing liabilities

9.9

–

–

–

–

9.9

8.9

Derivative financial liabilities

Unhedged derivatives from financing transactions

10.7

–

–

–

10.7

–

10.7

Other unhedged derivatives

0.9

–

–

–

0.9

–

0.9

Hedged derivatives

30.5

–

–

1.1

29.4

–

30.5

thereof aggregated by category acc. to IAS 39

Loans and receivables

2,516.3

2,516.3

–

–

–

–

2,516.3

Assets of the category

Held to maturity

51.0

51.0

–

–

–

–

51.0

Available for sale

86.4

–

23.7

62.7

–

–

86.4

Held for trading

16.5

–

–

–

16.8

–

16.8

Liabilities of the category

Carried at amortized cost

2,115.4

2,115.4

–

–

–

–

2,118.2

Carried at fair value, included in profit/loss

482.9

–

–

–

482.9

–

482.9

Balance sheet measurement according to IAS 39

€ million

Book value
Dec. 31,
2006

Amor-
tized cost

Acqui-
sition
cost

Fair value
recog-
nized in
equity

Fair value
included in profit/ loss

Carrying value
according
to IAS 17

Fair value
Dec. 31,
2006

Assets

Cash and cash equivalents

460.1

460.1

–

–

–

–

460.1

Trade receivables

1,252.9

1,252.9

–

–

–

–

1,252.9

Loans

51.0

51.0

–

–

–

–

51.0

Other receivables

96.6

96.6

–

–

–

–

96.6

Other designated financial assets of the category

Held to maturity

40.1

40.1

–

–

–

–

40.1

Available for sale

1,644.5

–

2.1

1,641.2

1.2

–

1,644.5

Held for trading

0.7

–

–

–

0.7

–

0.7

Derivative financial assets

Unhedged derivatives

7.3

–

–

–

7.3

–

7.3

Hedged derivatives

14.2

–

–

6.4

7.8

–

14.2

Liabilities

Debt securities and Commercial Paper

771.1

293.6

–

–

477.5

–

771.1

Bank loans and overdrafts

126.0

126.0

–

–

–

–

126.0

Other financial liabilities

106.4

106.4

–

–

–

–

106.4

Trade accounts payable

608.0

608.0

–

–

–

–

608.0

Miscellaneous other liabilities

301.5

301.5

–

–

–

–

301.5

Financial leasing liabilities

1.1

–

–

–

–

1.1

1.1

Derivative financial liabilities

Unhedged derivatives from financing transactions

22.0

–

–

–

22.0

–

22.0

Other unhedged derivatives

1.6

–

–

–

1.6

–

1.6

Hedged derivatives

84.9

–

–

82.9

2.0

–

84.9

thereof aggregated by category acc. to IAS 39

Loans and receivables

1,860.6

1,860.6

–

–

–

–

1,860.6

Assets of the category

Held to maturity

40.1

40.1

–

–

–

–

40.1

Available for sale

1,644.5

–

2.1

1,641.2

1.2

–

1,644.5

Held for trading

8.0

–

–

–

8.0

–

8.0

Liabilities of the category

Carried at amortized cost

1,435.5

1,435.5

–

–

–

–

1,435.5

Carried at fair value, included in profit/loss

501.1

–

–

–

501.1

–

501.1

Interest

Subsequent measurement

Disposal
gains/losses

2007 in € million

Write-downs

Write-up

Loans and receivables

40.9

–10.0

17.9

–

Assets of the category

Held to maturity

3.4

–

–

0.1

Available for sale

17.3

–

–

2.8

Held for trading

–

–

–

–

Liabilities of the category

Carried at amortized cost

–251.1

–

–

–

Held for trading

–

–

–

–

2006 in € million

Loans and receivables

43.2

–2.0

15.4

–

Assets of the category

Held to maturity

2.0

–

–

–

Available for sale

4.0

–0.2

–0.2

378.0

Held for trading

–

–

–

–

Liabilities of the category

Carried at amortized cost

–37.6

–

–

–

Held for trading

–

–

–

–