Carrying Amounts, Amounts Recognized, and Fair Values by Measurement Category as of September 30, 2007.

€k

 

Amounts recognized in balance sheet according to IAS 39

 

Category in
accordance
with IAS 39

Carrying
amount

Outside
IFRS 7

Amortized
costs

Fair value
recognized
in equity

Fair value
recognized
in profit
or loss

Amounts
recognized
in balance
sheet
according
to IAS 17

Fair value

Assets

 

 

 

 

 

 

 

 

LaR: Loans and Receivables.

FAHfT: Financial Assets at Fair Value through Profit or Loss.

FLAC: Financial Liabilities at Amortized Costs.

Cash and cash equivalents

LaR

24,469

0

24,469

0

0

0

24,469

Trade receivables

LaR / n/a

321,848

0

317,554

0

0

4,294

322,861

thereof: receivables from finance leases

n/a

4,294

0

0

0

0

4,294

5,228

Sonstige Vermögenswerte

LaR

67,266

46,433

20,833

0

0

0

20,858

thereof: derivates with a hedging relationship

n/a

6,661

0

0

6,403

258

0

6,661

Investments

LaR/FAHfT

1,106

0

59

0

1,047

0

1,106

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

 

Trade payables

FLAC

234,610

0

234,610

0

0

0

234,610

Financial liabilities

FLAC / n/a

206,516

0

201,852

0

0

4,664

207,033

thereof: liabilities from finance leases

n/a

4,664

0

0

0

0

4,664

5,181

Other non-interest-bearing liabilities

FLAC

174,368

103,587

70,781

0

0

0

70,781

thereof: derivates with a hedging relationship

n/a

52

0

0

46

6

0

52

 

 

 

 

 

 

 

 

 

Aggregated by category in accordance with IAS 39:

 

Loans and receivables

LaR

362,915

0

362,915

0

0

0

363,019

Financial assets measured as at fair value through profit or loss

FAHfT

1,047

0

0

0

1,047

0

1,047

Financial liabilities measured at amortized costs

FLAC

507,243

0

507,243

0

0

0

507,243