Categories of financial instruments

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Classes

 

Financial assets measured at amortized cost

 

Financial assets measured at fair value

 

 

 

 

 

 

 

 

 

Categories

 

Loans and receivables

 

Financial assets measured at fair value through profit or loss

 

 

 

 

 

 

Held for trading (derivates)

 

Other

 

Total

 

 

 

 

 

 

 

 

 

Assets 2010/11

 

 

 

 

 

 

 

 

Other financial assets – non-current

 

8.5

 

 

 

150.2

 

158.7

Trade and other receivables

 

1,697.7

 

12.1

 

 

 

1,709.8

Other financial assets – current

 

 

 

 

 

453.6

 

453.6

Cash and cash equivalents

 

1,233.4

 

 

 

 

 

1,233.4

Carrying amount

 

2,939.6

 

12.1

 

603.8

 

3,555.5

Fair value

 

2,939.6

 

12.1

 

603.8

 

3,555.5

 

 

 

 

 

 

 

 

 

Assets 2011/12

 

 

 

 

 

 

 

 

Other financial assets – non-current

 

16.6

 

 

 

143.9

 

160.5

Trade and other receivables

 

1,772.5

 

1.9

 

 

 

1,774.4

Other financial assets – current

 

 

 

 

 

406.6

 

406.6

Cash and cash equivalents

 

677.2

 

 

 

 

 

677.2

Carrying amount

 

2,466.3

 

1.9

 

550.5

 

3,018.7

Fair value

 

2,466.3

 

1.9

 

550.5

 

3,018.7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

In millions of euros

The item “Other” in the category “Financial assets measured at fair value through profit or loss” contains securities measured using the fair value option as well as other non-consolidated investments.

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Classes

 

Financial liabilities measured at amortized cost

 

Financial liabilities measured at fair value

 

 

 

 

 

 

 

 

 

Categories

 

Financial liabilities measured at amortized cost

 

Financial liabilities measured at fair value through profit or loss – Held for trading (derivatives)

 

Total

 

 

 

 

 

 

 

Liabilities 2010/11

 

 

 

 

 

 

Financial liabilities – non-current

 

3,070.6

 

 

 

3,070.6

Financial liabilities – current

 

1,427.9

 

 

 

1,427.9

Trade and other payables

 

2,154.3

 

48.1

 

2,202.4

Carrying amount

 

6,652.8

 

48.1

 

6,700.9

Fair value

 

6,716.0

 

48.1

 

6,764.1

 

 

 

 

 

 

 

Liabilities 2011/12

 

 

 

 

 

 

Financial liabilities – non-current

 

1,970.7

 

 

 

1,970.7

Financial liabilities – current

 

1,799.2

 

 

 

1,799.2

Trade and other payables

 

2,101.4

 

12.1

 

2,113.5

Carrying amount

 

5,871.3

 

12.1

 

5,883.4

Fair value

 

5,954.7

 

12.1

 

5,966.8

 

 

 

 

 

 

 

 

 

 

 

In millions of euros

The table below analyzes financial instruments measured at fair value, by valuation method. The different levels of valuation methods have been defined as follows:

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Level 1

 

Quoted prices (unadjusted) in active markets for identical assets or liabilities

Level 2

 

Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices)

Level 3

 

Inputs for the asset or liability that are not based on observable market data (unobservable inputs)

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Level 1

 

Level 2

 

Level 3

 

Total

 

 

 

 

 

 

 

 

 

2010/11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets

 

 

 

 

 

 

 

 

Financial assets measured at fair value through profit or loss

 

 

 

 

 

 

 

 

Held for trading (derivatives)

 

 

 

12.1

 

 

 

12.1

Other

 

534.1

 

 

 

69.7

 

603.8

 

 

534.1

 

12.1

 

69.7

 

615.9

 

 

 

 

 

 

 

 

 

Financial liabilities

 

 

 

 

 

 

 

 

Financial liabilities measured at fair value through profit or loss – Held for trading (derivatives)

 

 

 

48.1

 

 

 

48.1

 

 

0.0

 

48.1

 

0.0

 

48.1

 

 

 

 

 

 

 

 

 

Total

 

534.1

 

60.2

 

69.7

 

664.0

 

 

 

 

 

 

 

 

 

2011/12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets

 

 

 

 

 

 

 

 

Financial assets measured at fair value through profit or loss

 

 

 

 

 

 

 

 

Held for trading (derivatives)

 

 

 

1.9

 

 

 

1.9

Other

 

483.6

 

 

 

66.9

 

550.5

 

 

483.6

 

1.9

 

66.9

 

552.4

 

 

 

 

 

 

 

 

 

Financial liabilities

 

 

 

 

 

 

 

 

Financial liabilities measured at fair value through profit or loss – Held for trading (derivatives)

 

 

 

12.1

 

 

 

12.1

 

 

0.0

 

12.1

 

0.0

 

12.1

 

 

 

 

 

 

 

 

 

Total

 

483.6

 

60.2

 

66.9

 

564.5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

In millions of euros

Level 3 contains other investments that are measured at fair value in accordance with IAS 39. As the fair value is not reliably determinable for all other investments, amortized costs serve as an approximation. The costs (in the current reporting period as well as in the previous year) either correspond to the fair value, or the deviations are immaterial.

Financial instruments that are classified as Level 3 declined in the reporting period from EUR 69.7 million to EUR 66.9 million. The change is primarily the result of consolidation and the disposal of previously non-consolidated entities.

The table below shows net gains and losses on categories of financial instruments:

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2010/11

 

2011/12

 

 

 

 

 

Loans and receivables

 

34.8

 

55.7

Held for trading (derivatives)

 

–7.6

 

25.7

Other

 

5.7

 

11.9

Financial liabilities

 

–212.6

 

–223.6

 

 

 

 

 

 

 

In millions of euros

Total interest income and total interest expense for financial assets and financial liabilities that were not measured at fair value through profit or loss were recorded as follows:

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2010/11

 

2011/12

 

 

 

 

 

Total interest income

 

41.7

 

54.2

Total interest expense

 

–217.0

 

–220.8

 

 

 

 

 

 

 

In millions of euros

The impairment loss on financial instruments measured at amortized cost amounts to EUR 13.2 million (2010/11: EUR 23.8 million).

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