Amounts recognized in balance sheet in accordance with IAS 39

 

 

 

 

 

 

Measurement categories and classes:

 

Measurement category in acc. with IAS 39

 

Carrying amounts Dec. 31, 2017

 

Face value

 

Amortized cost

 

Acquisition cost

 

Fair value affecting net income

 

Fair value recognized in equity

 

Amounts recognized in balance sheet in acc. with IAS 17/IAS 28

 

Fair value
Dec. 31, 2017

 

Fair value hierarchy level

in € million

                   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash on hand and deposits at banking institutions

 

LaR

 

266.2

 

266.2

 

 

 

 

 

 

 

 

 

 

 

266.2

 

1

Trade receivables

 

LaR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Receivables from the sale of properties

 

LaR

 

201.2

 

 

 

201.2

 

 

 

 

 

 

 

 

 

201.2

 

2

Receivables from property letting

 

LaR

 

32.2

 

 

 

32.2

 

 

 

 

 

 

 

 

 

32.2

 

2

Other receivables from trading

 

LaR

 

1.5

 

 

 

1.5

 

 

 

 

 

 

 

 

 

1.5

 

2

Financial assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Joint ventures measured using the equity method

 

n. a.

 

7.0

 

 

 

 

 

 

 

 

 

 

 

7.0

 

7.0

 

n. a.

Loans to other investments

 

LaR

 

33.5

 

 

 

33.5

 

 

 

 

 

 

 

 

 

54.0

 

2

Other non-current loans

 

LaR

 

4.3

 

 

 

4.3

 

 

 

 

 

 

 

 

 

4.3

 

2

Non-current securities

 

AfS

 

3.6

 

 

 

 

 

 

 

 

 

3.6

 

 

 

3.6

 

1

Other investments

 

AfS

 

644.7

 

 

 

 

 

 

 

 

 

644.7

 

 

 

644.7

 

2

Derivative financial assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash flow hedges (cross currency swaps)

 

n. a.

 

5.5

 

 

 

 

 

 

 

 

 

 

 

 

 

5.5

 

2

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trade payables

 

FLAC

 

133.1

 

 

 

133.1

 

 

 

 

 

 

 

 

 

133.1

 

2

Non-derivative financial liabilities

 

FLAC

 

14,060.5

 

 

 

14,060.5

 

 

 

 

 

 

 

 

 

14,713.7

 

2

Derivative financial liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchase price liabilities from put options/rights to reimbursement

 

FLHfT

 

4.2

 

 

 

 

 

 

 

4.2

 

 

 

 

 

4.2

 

3

Other swaps

 

n. a.

 

8.9

 

 

 

 

 

 

 

 

 

 

 

 

 

8.9

 

2

Liabilities from finance leases

 

n. a.

 

99.3

 

 

 

 

 

 

 

 

 

 

 

99.3

 

203.5

 

2

Liabilities to non-controlling interests

 

FLAC

 

33.9

 

 

 

33.9

 

 

 

 

 

 

 

 

 

33.9

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Thereof aggregated by measurement categories in accordance with IAS 39:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans and receivables

 

LaR

 

538.9

 

266.2

 

272.7

 

 

 

 

 

 

 

 

 

559.4

 

 

Available-for-sale financial assets

 

AfS

 

648.3

 

 

 

 

 

 

 

 

 

648.3

 

 

 

648.3

 

 

Financial liabilities held-for-trading

 

FLHfT

 

4.2

 

 

 

 

 

 

 

4.2

 

 

 

 

 

4.2

 

 

Financial liabilities measured at amortized cost

 

FLAC

 

14,227.5

 

 

 

14,227.5

 

 

 

 

 

 

 

 

 

14,880.7