[40] Other disclosures on financial instruments Audited

Assets

Cash and cash equivalents

692.7

692.7

–

–

–

–

692.7

Trade receivables

1,659.4

1,659.4

–

–

–

–

1,659.4

Loans

15.5

15.5

–

–

–

–

15.4

Other receivables

214.3

214.3

–

–

–

–

214.3

Other designated financial assets of the category

Held to maturity

37.1

37.1

–

–

–

–

37.1

Available for sale

67.0

–

18.0

41.4

7.6

–

67.0

Held for trading

0.9

–

–

–

0.9

–

0.9

Derivative financial assets

Unhedged derivatives

90.6

–

–

–

90.6

–

90.6

Hedged derivatives

84.7

–

–

83.5

1.2

–

84.7

Liabilities

Debt securities and commercial paper

997.7

498.6

–

–

499.1

–

1,005.5

Bank loans and overdrafts

121.7

121.7

–

–

–

–

119.6

Other financial liabilities

172.5

172.5

–

–

–

–

172.3

Trade accounts payable

843.7

843.7

–

–

–

–

843.7

Miscellaneous other liabilities

342.9

342.9

–

–

–

–

342.5

Financial leasing liabilities

9.5

–

–

–

–

9.5

9.5

Derivative financial liabilities

Unhedged derivatives from financing transactions

45.7

–

–

–

45.7

–

45.7

Other unhedged derivatives

–

–

–

–

–

–

–

Hedged derivatives

8.1

–

–

8.9

–0.8

–

8.1

thereof aggregated by category
acc. to IAS 39

Loans and receivables

2,581.9

2,581.9

–

–

–

–

2,581.8

Assets of the category

Held to maturity

37.1

37.1

–

–

–

–

37.1

Available for sale

67.0

–

18.0

41.4

7.6

–

67.0

Held for trading

91.5

–

–

–

91.5

–

91.5

Liabilities of the category

Carried at amortized cost

1,979.4

1,979.4

–

–

–

–

1,984.5

Carried at fair value, inclued in profit/loss

544.8

–

–

–

544.8

–

544.8

Balance sheet measurement according to IAS 39

in Mio €

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

16.8

–

–

–

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, inclued in profit/loss

482.9

–

–

–

482.9

–

482.9