|
|
Subsequent measurement according to IAS 39 |
|
|
|||
EUR million |
Book value Dec. 31, 2010 |
Amortized cost |
At cost |
Fair value |
Carrying |
Non-financial items |
Fair value Dec. 31, 2010 |
Assets |
|
|
|
|
|
|
|
Cash and cash equivalents |
943.7 |
943.7 |
– |
– |
– |
– |
943.7 |
Marketable securities and financial assets |
55.6 |
23.0 |
– |
32.6 |
– |
– |
|
Held for trading (non-derivatives) |
0.0 |
– |
– |
0.0 |
– |
– |
0.0 |
Non-hedging derivatives |
0.0 |
– |
– |
0.0 |
– |
– |
0.0 |
Held to maturity |
22.7 |
22.7 |
– |
– |
– |
– |
22.7 |
Loans and receivables |
0.3 |
0.3 |
– |
– |
– |
– |
0.3 |
Available-for-sale |
11.3 |
– |
– |
11.3 |
– |
– |
11.3 |
Hedging derivatives |
21.3 |
– |
– |
21.3 |
– |
– |
21.3 |
Trade receivables |
2,296.3 |
2,296.3 |
– |
– |
– |
– |
|
Loans and receivables |
2,296.3 |
2,296.3 |
– |
– |
– |
– |
2,296.3 |
Current and non-current other assets |
617.6 |
407.1 |
– |
2.6 |
– |
207.9 |
|
Non-hedging derivatives |
1.3 |
– |
– |
1.3 |
– |
– |
1.3 |
Loans and receivables |
407.1 |
407.1 |
– |
– |
– |
– |
407.1 |
Hedging derivatives |
1.3 |
– |
– |
1.3 |
– |
– |
1.3 |
Non-financial items |
207.9 |
– |
– |
– |
– |
207.9 |
|
Non-current financial assets |
130.3 |
16.6 |
57.2 |
56.5 |
– |
– |
|
Non-hedging derivatives |
0.0 |
– |
– |
0.0 |
– |
– |
0.0 |
Held to maturity |
0.0 |
0.0 |
– |
– |
– |
– |
0.0 |
Loans and receivables |
16.6 |
16.6 |
– |
– |
– |
– |
16.6 |
Available-for-sale |
95.8 |
– |
57.2 |
38.6 |
– |
– |
95.8 |
Hedging derivatives |
17.9 |
– |
– |
17.9 |
– |
– |
17.9 |
|
|
|
|
|
|
|
|
Financial assets covering pensions |
216.9 |
64.6 |
– |
152.3 |
– |
– |
|
Held to maturity |
64.6 |
64.6 |
– |
– |
– |
– |
64.6 |
Available-for-sale |
152.3 |
– |
– |
152.3 |
– |
– |
152.3 |
|
|
|
|
|
|
|
|
Liabilities |
|
|
|
|
|
|
|
Current and non-current financial liabilities |
5,483.5 |
5,367.7 |
– |
108.7 |
7.1 |
– |
|
Non-hedging derivatives |
15.8 |
– |
– |
15.8 |
– |
– |
15.8 |
Other liabilities |
5,367.7 |
5,367.7 |
– |
– |
– |
– |
5,532.1 |
Hedging derivatives |
92.9 |
– |
– |
92.9 |
– |
– |
92.9 |
Finance lease |
7.1 |
– |
– |
– |
7.1 |
– |
7.1 |
Trade accounts payable |
1,200.1 |
1,200.1 |
– |
– |
– |
– |
|
Other liabilities |
1,200.1 |
1,200.1 |
– |
– |
– |
– |
1,200.1 |
Current and non-current other liabilities |
1,097.5 |
486.3 |
– |
37.9 |
– |
573.3 |
|
Non-hedging derivatives |
3.5 |
– |
– |
3.5 |
– |
– |
3.5 |
Other liabilities |
486.3 |
486.3 |
– |
– |
– |
– |
486.3 |
Hedging derivatives |
34.4 |
– |
– |
34.4 |
– |
– |
34.4 |
Non-financial items |
573.3 |
– |
– |
– |
– |
573.3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsequent measurement according to IAS 39 |
|
|
|||
EUR 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 |
93.5 |
– |
58.1 |
– |
223.5 |
|
Non-hedging derivatives |
0.0 |
– |
– |
– |
– |
– |
0.0 |
Loans and receivables |
93.5 |
93.5 |
– |
– |
– |
– |
93.5 |
Hedging derivatives |
58.1 |
– |
– |
58.1 |
– |
– |
58.1 |
Non-financial items |
223.5 |
– |
– |
– |
– |
223.5 |
|
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 |
302.5 |
– |
1.4 |
– |
351.2 |
– |
Non-hedging derivatives |
1.1 |
– |
– |
1.1 |
– |
– |
1.1 |
Other liabilities |
302.5 |
302.5 |
– |
– |
– |
– |
302.5 |
Hedging derivatives |
0.3 |
– |
– |
0.3 |
– |
– |
0.3 |
Non-financial items |
351.2 |
– |
– |
– |
– |
351.2 |
– |