40. Carrying amounts and fair values according to measurement category

 

31/12/2012

 

 

 

 

 

 

 

 

Balance sheet value

 

 

 

 

 

 

 

€ million

Carrying amount

(Amortised) cost

Fair value affecting profit or loss

Fair value outside of profit or loss

Fair value

1

Adjustment of previous year (see chapter “Notes to the group accounting principles and methods”)

Assets

34,8021

n/a

n/a

n/a

n/a

Loans and receivables

3,117

3,117

0

0

3,116

Loans and advance credit granted

71

71

0

0

71

Receivables due from suppliers

1,791

1,791

0

0

1,791

Trade receivables

568

568

0

0

568

Miscellaneous financial assets

687

687

0

0

687

Held to maturity

3

3

0

0

3

Miscellaneous financial assets

3

3

0

0

3

Held for trading

10

0

10

0

10

Derivative financial instruments not part of a hedge under IAS 39

10

0

10

0

10

Available for sale

200

12

0

189

n/a

Investments

199

12

0

187

n/a

Securities

1

0

0

1

1

Derivative financial instruments within hedges under IAS 39

0

0

0

0

0

Cash and cash equivalents

5,299

5,299

0

0

5,299

Receivables from finance leases (amount according to IAS 17)

11

n/a

n/a

n/a

n/a

Assets not classified under IFRS 7

26,1621

n/a

n/a

n/a

n/a

 

 

 

 

 

 

Equity and liabilities

34,8021

n/a

n/a

n/a

n/a

Held for trading

16

0

16

0

16

Derivative financial instruments not part of a hedge under IAS 39

16

0

16

0

16

Other financial liabilities

22,439

22,092

0

347

22,797

Borrowings excl. finance leases (incl. underlying hedging transactions under IAS 39)

7,136

7,136

0

0

7,493

Trade liabilities

13,513

13,513

0

0

13,513

Miscellaneous financial liabilities

1,790

1,443

0

347

1,791

Derivative financial instruments within hedges under IAS 39

27

0

0

27

27

Liabilities from finance leases (amount according to IAS 17)

1,414

n/a

n/a

n/a

n/a

Liabilities not classified under IFRS 7

10,9061

n/a

n/a

n/a

n/a

Unrealised gain (+)/loss (–) from total difference between fair value and carrying amounts

 

 

 

 

–540

 

 

 

 

 

 

 

 

 

 

 

 

 

30/9/2012

 

 

 

 

 

 

 

 

Balance sheet value

 

 

 

 

 

 

 

€ million

Carrying amount

(Amortised) cost

Fair value affecting profit or loss

Fair value outside of profit or loss

Fair value

Assets

31,6081

n/a

n/a

n/a

n/a

Loans and receivables

2,849

2,849

0

0

2,849

Loans and advance credit granted

96

96

0

0

96

Receivables due from suppliers

1,550

1,550

0

0

1,550

Trade receivables

532

532

0

0

532

Miscellaneous financial assets

671

671

0

0

671

Held to maturity

0

0

0

0

0

Miscellaneous financial assets

0

0

0

0

0

Held for trading

10

0

10

0

10

Derivative financial instruments not part of a hedge under IAS 39

10

0

10

0

10

Available for sale

214

10

0

205

n/a

Investments

193

10

0

183

n/a

Securities

22

0

0

22

22

Derivative financial instruments within hedges under IAS 39

3

0

0

3

3

Cash and cash equivalents

2,075

2,075

0

0

2,075

Receivables from finance leases (amount according to IAS 17)

11

n/a

n/a

n/a

n/a

Assets not classified under IFRS 7

26,4451

n/a

n/a

n/a

n/a

 

 

 

 

 

 

Equity and liabilities

31,6081

n/a

n/a

n/a

n/a

Held for trading

19

0

19

0

19

Derivative financial instruments not part of a hedge under IAS 39

19

0

19

0

19

Other financial liabilities

20,315

19,927

0

388

20,763

Borrowings excl. finance leases (incl. underlying hedging transactions under IAS 39)

8,068

8,068

0

0

8,517

Trade liabilities

10,430

10,430

0

0

10,430

Miscellaneous financial liabilities

1,816

1,429

0

388

1,817

Derivative financial instruments within hedges under IAS 39

25

0

0

25

25

Liabilities from finance leases (amount according to IAS 17)

1,746

n/a

n/a

n/a

1,927

Liabilities not classified under IFRS 7

9,5041

n/a

n/a

n/a

n/a

Unrealised gain (+)/loss (–) from total difference between fair value and carrying amounts

 

 

 

 

–627

 

 

 

 

 

 

 

 

 

 

 

 

 

30/9/2013

 

 

 

 

 

 

 

 

Balance sheet value

 

 

 

 

 

 

 

€ million

Carrying amount

(Amortised) cost

Fair value affecting profit or loss

Fair value outside of profit or loss

Fair value

Assets

28,811

n/a

n/a

n/a

n/a

Loans and receivables

2,647

2,647

0

0

2,648

Loans and advance credit granted

64

64

0

0

64

Receivables due from suppliers

1,389

1,389

0

0

1,389

Trade receivables

547

547

0

0

547

Miscellaneous financial assets

646

646

0

0

648

Held to maturity

0

0

0

0

0

Miscellaneous financial assets

0

0

0

0

0

Held for trading

18

0

18

0

18

Derivative financial instruments not part of a hedge under IAS 39

18

0

18

0

18

Available for sale

267

13

0

254

n/a

Investments

266

13

0

253

n/a

Securities

1

0

0

1

1

Derivative financial instruments within hedges under IAS 39

0

0

0

0

0

Cash and cash equivalents

2,564

2,564

0

0

2,564

Receivables from finance leases (amount according to IAS 17)

4

n/a

n/a

n/a

n/a

Assets not classified under IFRS 7

23,311

n/a

n/a

n/a

n/a

 

 

 

 

 

 

Equity and liabilities

28,811

n/a

n/a

n/a

n/a

Held for trading

7

0

7

0

7

Derivative financial instruments not part of a hedge under IAS 39

7

0

7

0

7

Other financial liabilities

18,013

17,935

0

78

18,260

Borrowings excl. finance leases (incl. underlying hedging transactions under IAS 39)

6,560

6,560

0

0

6,807

Trade liabilities

9,805

9,805

0

0

9,805

Miscellaneous financial liabilities

1,648

1,570

0

78

1,648

Derivative financial instruments within hedges under IAS 39

20

0

0

20

20

Liabilities from finance leases (amount according to IAS 17)

1,403

n/a

n/a

n/a

n/a

Liabilities not classified under IFRS 7

9,368

n/a

n/a

n/a

n/a

Unrealised gain (+)/loss (–) from total difference between fair value and carrying amounts

 

 

 

 

–479