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LIITE 28

Carrying amounts of financial assets and liabilities by category


31 December 2011

              
Assets as per balance sheet, € million Financial assets/
liabilitiesat fair
value through
profit or loss		 Loans and
receivables		 Available-for-
sale financial
assets		 Financial
liabilities at
amortised
cost		 Derivatives
qualified for
hedge
accounting		 Carrying
amounts of
assets as per
balance sheet		 Fair value
Non-current financial assets              
Available-for-sale financial assets     10.6     10.6 10.6
Non-current non-interest-bearing receivables   0.9          
- Derivatives         4.1 5.0 5.0
Non-current interest-bearing receivables   73.0       73.0 73.0
Current financial assets              
Trade and other non-interest-bearing receivables   856.9          
- Derivatives 1.8         858.7 858.7
Interest-bearing receivables   59.7       59.7 59.7
Financial assets at fair value through profit or loss 97.8         97.8 97.8
Available-for-sale financial assets     185.5     185.5 185.5
Carrying amount by category 99.6 990.5 196.1   4.1 1,290.3 1,290.3
               
Non-current financial liabilities              
Non-current interest-bearing liabilities       202.7   202.7 222.2
- Derivatives         7.7 7.7 7.7
Total non-current interest-bearing liabilities           210.4 229.9
Non-current non-interest-bearing liabilities       17.4   17.4 17.4
- Derivatives         1.0 1.0 1.0
Total non-current non-interest-bearing liabilities           18.4 18.4
Current financial liabilities              
Current interest-bearing liabilities       189.7   189.7 189.6
Trade payables       885.8   885.8 885.8
Other non-interest-bearing liabilities       222.6   222.6 222.6
- Derivatives         2.4 2.4 2.4
Total non-interest-bearing liabilities           225.0 225.0
Accrued liabilities       295.0   295.0 295.0
- Derivatives 5.3         5.3 5.3
Total accrued liabilities           300.3 300.3
Carrying amount by category 5.3     1,813.2 11.1 1,829.6 1,849.0

 

31 December 2010

              
Assets as per balance sheet, € million Financial assets/
liabilitiesat fair
value through
profit or loss		 Loans and
receivables		 Available-for-
sale financial
assets		 Financial
liabilities at
amortised
cost		 Derivatives
qualified for
hedge
accounting		 Carrying
amounts of
assets as per
balance sheet		 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 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

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 loans in note 39.