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NOTE 28

Carrying amounts of financial assets and liabilities by measurement group

 

At 31 Dec. 2009              
Balance sheet item, € 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 receivables 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 measurement group 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 measurement group 8.3     1,568.0 23.0 1,599.3 1,621.8

 

At 31 Dec. 2008              
Balance sheet item, € 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   0.9       0.9 0.9
- Derivatives   0.1     9.9 10.0 10.0
Non-current interest-bearing receivables   58.3       58.3 58.3
Current financial assets              
Trade receivables and other non-interest-bearing receivables   755.6       755.6 755.6
- Derivatives 10.2   2.1   2.6 14.9 14.9
Interest-bearing receivables   14.9       14.9 14.9
Financial assets at fair value through profit or loss 94.4         94.4 94.4
Available-for-sale financial assets     291.0     291.0 291.0
Carrying amount by measurement group 104.6 829.8 296.1   12.5 1,243.0 1,243.0
             
Non-current financial liabilities              
Non-current interest-bearing liabilities       175.2   175.2 198.2
- Derivatives         21.7 21.7 21.7
Total non-current interest-bearing liabilities           196.9 219.9
Non-current non-interest-bearing liabilities       11.8   11.8 11.8
Current financial liabilities              
Current interest-bearing liabilities       293.6   293.6 293.6
Trade payables       755.6   755.6 755.6
Other non-interest-bearing liabilities       181.6   181.6 181.6
Accrued liabilities       237.9   237.9 237.9
- Derivatives 4.1       3.5 7.6 7.6
Total accrued liabilities           245.5 245.5
Carrying amount by measurement group 4.1     1,655.7 25.2 1,685.0 1,708.0


The fair values of loans have been calculated based on the present value of future cash flows using the 0.5%-4.0% market rates of interest at the balance sheet date. The fair value of current interest-bearing liabilities is estimated to nearly equal their carrying amount.

The maturity schedule of non-current loans is presented in note 41.