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€ million |
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Measurement pursuant to IAS 39 |
Measurement pursuant to IFRS 9 |
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Financial assets |
IAS 39 category |
IFRS 9 business model / measurement category |
Balance sheet carrying amount Dec. 31, 2017 |
Remeasurement |
Balance sheet carrying amount Jan. 1, 2018 |
(Amortized) cost |
Fair value through profit or loss |
Fair value through other comprehensive income |
Fair value as of Dec. 31, 2017 |
(Amortized) cost |
Fair value through profit or loss |
Fair value through other comprehensive income |
Jan. 1, 2018 |
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Trade receivables |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
655.7 |
– |
655.7 |
655.7 |
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655.7 |
655.7 |
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655.7 |
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Other financial assets |
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185.1 |
– |
185.1 |
171.7 |
8.4 |
5.0 |
174.0 |
160.6 |
19.5 |
5.0 |
185.1 |
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Other financial assets |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
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160.6 |
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160.6 |
160.6 |
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160.6 |
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Investments |
Available for sale / at cost |
Trading / FVPL* |
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11.1 |
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11.1 |
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11.1 |
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Derivatives that do not qualify for hedge accounting |
FVPL* |
FVPL* |
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3.0 |
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3.0 |
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3.0 |
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3.0 |
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Derivatives that qualify for hedge accounting |
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5.4 |
5.0 |
10.4 |
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5.4 |
5.0 |
10.4 |
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Securities and fixed-term deposits |
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260.3 |
– |
260.3 |
156.8 |
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103.5 |
260.3 |
156.8 |
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103.5 |
260.3 |
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Fixed-term deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
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156.8 |
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156.8 |
156.8 |
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156.8 |
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Available-for-sale securities |
Available for sale / FVOCI** |
Held to collect and for sale / FVOCI** |
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103.5 |
103.5 |
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103.5 |
103.5 |
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Cash and cash equivalents |
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286.9 |
– |
286.9 |
286.9 |
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286.9 |
286.9 |
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286.9 |
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Fixed-term deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
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187.1 |
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187.1 |
187.1 |
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187.1 |
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Bank deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
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99.8 |
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99.8 |
99.8 |
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99.8 |
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Total financial assets |
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1,388.0 |
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1,388.0 |
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1,376.9 |
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1,388.0 |