Notes on financial instruments

Classes		Measurement category IAS 39	Measurement category IFRS 9	Carrying amount IAS 39 03/31/2018	Valuation adjustments acc. to IFRS 9	Carrying amount IFRS 9 04/01/2018

Other financial assets – non-current	At amortized cost	Loans and receivables	At amortized cost	6.1	0.0	6.1
	At amortized cost	Available for sale at cost	–	11.4	–	–¹
	At fair value through profit or loss	Available for sale at fair value	At fair value through profit or loss	32.1	0.0	32.1
	At fair value through profit or loss	Fair value option	At fair value through profit or loss	1.4	0.0	1.4
Trade and other receivables	At amortized cost	Loans and receivables	At amortized cost	1,599.5	0.0	1,599.5
	At amortized cost	Loans and receivables	At fair value through profit or loss	144.1	0.0	144.1
	At fair value through profit or loss	Derivate (Held for Trading)	At fair value through profit or loss	13.5	0.0	13.5
	At fair value through profit or loss	Derivate (Hedge Accounting)	No IFRS 9 category	15.9	0.0	15.9
Other financial assets – current	At fair value through profit or loss	Fair value option	At fair value through profit or loss	388.1	0.0	388.1
Cash and cash equivalents	At amortized cost	Loans and receivables	At amortized cost	705.8	0.0	705.8
Assets 2017/18				2,917.9	0.0	2,906.5¹

Financial liabilities – current	At amortized cost		At amortized cost	2,783.6	0.0	2,783.6
Financial liabilities – non current	At amortized cost		At amortized cost	1,315.6	0.0	1,315.6
Trade and other payables	At amortized cost		At amortized cost	2,633.8	0.0	2,633.8
	At fair value through profit or loss	Derivate (Held for Trading)	At fair value through profit or loss	17.8	0.0	17.8
	At fair value through profit or loss	Derivate (Hedge Accounting)	No IFRS 9 category	4.4	0.0	4.4
Liabilities 2017/18				6,755.2	0.0	6,755.2

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