Subsequent measurement according to IAS 39

 

 

€ million

Book value Dec. 31, 2009

Amortized cost

At cost

Fair value

Carrying value according to IAS 17

Non-financial
items

Fair value
Dec. 31, 2009

Assets

 

 

 

 

 

 

 

Cash and cash equivalents

541.4

541.4

–

–

–

–

541.4

Marketable securities and financial assets

1,503.2

1,199.1

–

304.1

–

–

 

Held for trading (non-derivatives)

0.0

–

–

–

–

–

0.0

Non-hedging derivatives

27.0

–

–

27.0

–

–

27.0

Held to maturity

48.4

48.4

–

–

–

–

48.4

Loans and receivables

1,150.7

1,150.7

–

–

–

–

1,150.7

Available-for-sale

262.5

–

–

262.5

–

–

262.5

Hedging derivatives

14.6

–

–

14.6

–

–

14.6

Trade receivables

1,788.7

1,788.7

–

–

–

–

 

Loans and receivables

1,788.7

1,788.7

–

–

–

–

1,788.7

Current and non-current other assets

375.1

231.3

–

58.1

–

85.7

 

Non-hedging derivatives

0.0

–

–

–

–

–

0.0

Loans and receivables

231.3

231.3

–

–

–

–

231.3

Hedging derivatives

58.1

–

–

58.1

–

–

58.1

Non-financial items

85.7

–

–

–

–

85.7

 

Non-current financial assets

118.4

15.9

48.2

54.3

–

–

 

Non-hedging derivatives

0.1

–

–

0.1

–

–

0.1

Held to maturity

0.0

–

–

–

–

–

0.0

Loans and receivables

15.9

15.9

–

–

–

–

15.9

Available-for-sale

102.4

–

48.2

54.2

–

–

102.4

Hedging derivatives

0.0

–

–

–

–

–

0.0

Financial assets covering pensions

209.6

61.1

–

148.5

–

–

 

Held to maturity

61.1

61.1

–

–

–

–

61.1

Available-for-sale

148.5

–

–

148.5

–

–

148.5

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

Current and non-current financial liabilities

2,307.3

2,279.4

–

17.5

10.4

–

 

Non-hedging derivatives

17.2

–

–

17.2

–

–

17.2

Other liabilities

2,279.4

2,279.4

–

–

–

–

2,350.7

Hedging derivatives

0.3

–

–

0.3

–

–

0.3

Finance lease

10.4

–

–

–

10.4

–

10.4

Trade accounts payable

935.7

935.7

–

–

–

–

 

Other liabilities

935.7

935.7

–

–

–

–

935.7

Current and non-current other liabilities

655.1

275.1

–

1.4

–

378.6

 

Non-hedging derivatives

1.1

–

–

1.1

–

–

1.1

Other liabilities

275.1

275.1

–

–

–

–

275.1

Hedging derivatives

0.3

–

–

0.3

–

–

0.3

Non-financial items

378.6

–

–

–

–

378.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Subsequent measurement according to IAS 39

 

 

€ million

Book value
Dec. 31, 2008

Amortized
cost

At cost

Fair value

Carrying value according to IAS 17

Non-financial
items

Fair value
Dec. 31, 2008

Assets

 

 

 

 

 

 

 

Cash and cash equivalents

692.7

692.7

–

–

–

–

692.7

Marketable securities and financial assets

176.8

27.1

–

149.7

–

–

 

Held for trading (non-derivatives)

0.9

–

–

0.9

–

–

0.9

Non-hedging derivatives

90.6

–

–

90.6

–

–

90.6

Held to maturity

27.0

27.0

–

–

–

–

27.0

Loans and receivables

0.1

0.1

–

–

–

–

0.0

Available-for-sale

20.5

–

–

20.5

–

–

20.5

Hedging derivatives

37.7

–

–

37.7

–

–

37.7

Trade receivables

1,659.4

1,659.4

–

–

–

–

 

Loans and receivables

1,659.4

1,659.4

–

–

–

–

1,659.4

Current and non-current other assets

347.0

214.3

–

47.0

–

85.7

 

Non-hedging derivatives

0.0

–

–

–

–

–

0.0

Loans and receivables

214.3

214.3

–

–

–

–

214.3

Hedging derivatives

47.0

–

–

47.0

–

–

47.0

Non-financial items

85.7

–

–

–

–

85.7

 

Non-current financial assets

97.4

25.4

25.5

46.5

–

–

 

Non-hedging derivatives

0.0

–

–

–

–

–

0.0

Held to maturity

10.1

10.1

–

–

–

–

10.1

Loans and receivables

15.3

15.3

–

–

–

–

15.3

Available-for-sale

72.0

–

25.5

46.5

–

–

72.0

Hedging derivatives

0.0

–

–

–

–

–

0.0

Financial assets covering pensions

–

–

–

–

–

–

 

Held to maturity

–

–

–

–

–

–

–

Available-for-sale

–

–

–

–

–

–

–

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

Current and non-current financial liabilities

1,346.3

1,291.9

–

44.9

9.5

–

 

Non-hedging derivatives

44.9

–

–

44.9

–

–

44.9

Other liabilities

1,291.9

1,291.9

–

–

–

–

1,300.9

Hedging derivatives

0.0

–

–

–

–

–

0.0

Finance lease

9.5

–

–

–

9.5

–

9.5

Trade accounts payable

843.7

843.7

–

–

–

–

 

Other liabilities

843.7

843.7

–

–

–

–

843.7

Current and non-current other liabilities

713.8

329.5

–

8.8

–

375.5

 

Non-hedging derivatives

0.7

–

–

0.7

–

–

0.7

Other liabilities

329.5

329.5

–

–

–

–

329.1

Hedging derivatives

8.1

–

–

8.1

–

–

8.1

Non-financial items

375.5

–

–

–

–

375.5