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NOTE 28

Carrying amounts of financial assets and liabilities by measurement group

 

31 December 2010
Asset as per balance sheet, € million	Financial assets/ liabilities at fair value through profit or loss	Loan and receivables	Available-for- sale financial assets	Financial liabilities at amortised cost	Derivatives qualified for hedge accounting	Carrying amounts of balance sheet items	Fair value
Non-current financial assets
Available-for-sale financial assets			7.6			7.6	7.6
Non-current non-interest-bearing receivables		0.8
- Derivatives					8.0	8.8	8.8
Non-current interest-bearing receivables		60.1				60.1	60.1
Current financial assets
Trade receivables and other non-interest-bearing receivables		770.9
- Derivatives	1.4				9.0	781.2	781.2
Interest-bearing receivables		21.0				21.0	21.0
Financial assets at fair value through profit or loss	242.1					242.1	242.1
Available-for-sale financial assets			549.0			549.0	549.0
Carrying amount by category	243.5	852.7	556.6		17.0	1,669.9	1,669.9
Non-current financial liabilities
Non-current interest-bearing liabilities				224.6		224.6	232.7
- Derivatives					10.6	10.6	10.6
Total non-current interest-bearing liabilities						235.3	243.3
Non-current non-interest-bearing liabilities				4.5		4.5	4.5
- Derivatives					0.1	0.1	0.1
Total non-current non-interest-bearing liabilities						4.6	4.6
Current financial liabilities
Current interest-bearing liabilities				241.5		241.5	241.5
Trade payables				838.3		838.3	838.3
Other non-interest-bearing liabilities				196.3		196.3	196.3
Accrued liabilities				305.5		305.5	305.5
- Derivatives	5.6					5.6	5.6
Total accrued liabilities						311.1	311.1
Carrying amount by category	5.6			1,810.7	10.7	1,827.1	1,835.1

 

31 December 2009
Assets as per balance sheet, € million	Financial assets/ liabilities at fair value through profit or loss	Loan and receivables	Available-for- sale financial assets	Financial liabilities at amortised cost	Derivatives qualified for hedge accounting	Carrying amounts of balance sheet items	Fair value
Non-current financial assets
Available-for-sale financial assets			3.0			3.0	3.0
Non-current non-interest-bearing receivables		1.3				1.3	1.3
- Derivatives					1.3	1.3	1.3
Non-current interest-bearing receivables		64.9				64.9	64.9
Current financial assets
Trade and other non-interest-bearing receivables		709.6				709.6	709.6
- Derivatives	1.5				0.2	1.7	1.7
Interest-bearing receivables		32.1				32.1	32.1
Financial assets at fair value through profit or loss	213.1					213.1	213.1
Available-for-sale financial assets			427.7			427.7	427.7
Carrying amount by category	214.6	807.9	430.7		1.5	1,454.7	1,454.7
Non-current financial liabilities
Non-current interest-bearing liabilities				244.9		244.9	267.4
- Derivatives					17.1	17.1	17.4
Total non-current interest-bearing liabilities						262.0	284.5
Non-current non-interest-bearing liabilities				3.1		3.1	3.1
- Derivatives					2.5	2.5	2.5
Total non-current non-interest-bearing liabilities						5.7	5.7
Current financial liabilities
Current interest-bearing liabilities				194.2		194.2	194.2
Trade payables				703.5		703.5	703.5
Other non-interest-bearing liabilities				176.5		176.5	176.5
- Derivatives					3.4	3.4	3.4
Accrued liabilities				245.8		245.8	245.8
- Derivatives	8.3					8.3	8.3
Total accrued liabilities						254.1	254.1
Carrying amount by category	8.3			1,568.0	23.0	1,599.3	1,621.8

The fair values of loans have been calculated based on the present value of future cash flows using the 0.7%–3.7% market rates of interest of the balance sheet date. The fair value of current interest-bearing liabilities has been estimated to nearly equal their balance sheet value. The maturity analysis of non-current receivables is presented in note 17, and that of non-current loansin note 41.