[38] Current financial assets Audited

This item comprised the following categories:

The increase in current financial assets resulted mainly from “available-for-sale financial investments“, which rose to € 1,230.1 million (2011: € 307.9 million) owing to the reclassification of short-term monetary deposits to current financial assets. As of December 31, 2012, this item mainly included commercial paper amounting to € 283.7 million (2011: € 247.3 million) as well as bonds amounting to € 616.5 million (2011: € 0.0 million). All Greek sovereign bonds, which were included under “available for sales financial investments” with a book value of € 10.9 million, were sold in 2012. Following the debt cut in the first quarter of 2012, the nominal value of these securities was € 20.1 million (2011: € 43.2 million before the debt cut). We received these securities in 2011 within the scope of an exchange of receivables from Greek hospitals. On the date of their sale, the purchase price of € 8.1 million largely corresponded to the net book value of the bonds. The impairments recognized in 2012 prior to the sale amounted to € 2.8 million and were reported under “other operating expenses”.

Moreover, fair value adjustments of € +0.8 million which were recognized immediately in equity, were made on “available-for-sale financial investments“ (2011: € +1.3 million).