B. Summary of accounting policies

Classes	Measurement category IAS 39		Measurement category IFRS 9	Carrying amount IAS 39 March 31, 2018	Valuation adjustments acc. to IFRS 9	Carrying amount IFRS 9 April 1, 2018

Other financial assets – non-current	At amortized cost	Loans and receivables	AC	6.1	0.0	6.1
	Available for sale at cost		–	11.4	–	–¹
	Available for sale at fair value		FVTPL	32.1	0.0	32.1
	At fair value through profit or loss	Fair value option	FVTPL	1.4	0.0	1.4
Trade and other receivables	At amortized cost	Loans and receivables	AC	1,599.5	0.0	1,599.5
	At amortized cost		FVTPL	144.1	0.0	144.1
	At fair value through profit or loss	Derivatives (held for trading)	FVTPL	13.5	0.0	13.5
	At fair value through profit or loss	Derivatives (hedge accounting)	no IFRS 9- measurement category	15.9	0.0	15.9
Other financial assets – current	At fair value through profit or loss	Fair value option	FVTPL	388.1	0.0	388.1
Cash and cash equivalents	At amortized cost	Loans and receivables	AC	705.8	0.0	705.8
Assets				2,917.9	0.0	2,906.5¹

Financial liabilities – non-current	At amortized cost		AC	2,783.6	0.0	2,783.6
Financial liabilities – current	At amortized cost		AC	1,315.6	0.0	1,315.6
Trade and other payables	At amortized cost		AC	2,633.8	0.0	2,633.8
	At fair value through profit or loss	Derivatives (held for trading)	FVTPL	17.8	0.0	17.8
	At fair value through profit or loss	Derivatives (hedge accounting)	no IFRS 9- measurement category	4.4	0.0	4.4
Liabilities				6,755.2	0.0	6,755.2

1 Reclassification of other equity investments in affiliated companies and of other investments from the valuation category AfS at cost to “Other shares in companies” as of April 1, 2018.					In millions of euros