|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
€ million |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
Measurement pursuant to IAS 39 |
Measurement pursuant to IFRS 9 |
|||||||||||||||||||||||
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 |
|||||||||||||||||
|
||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
Trade receivables |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
655.7 |
– |
655.7 |
655.7 |
|
|
655.7 |
655.7 |
|
|
655.7 |
|||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
Other financial assets |
|
|
185.1 |
– |
185.1 |
171.7 |
8.4 |
5.0 |
174.0 |
160.6 |
19.5 |
5.0 |
185.1 |
|||||||||||||||||
Other financial assets |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
|
|
|
160.6 |
|
|
160.6 |
160.6 |
|
|
160.6 |
|||||||||||||||||
Investments |
Available for sale / at cost |
Trading / FVPL* |
|
|
|
11.1 |
|
|
|
|
11.1 |
|
11.1 |
|||||||||||||||||
Derivatives that do not qualify for hedge accounting |
FVPL* |
FVPL* |
|
|
|
|
3.0 |
|
3.0 |
|
3.0 |
|
3.0 |
|||||||||||||||||
Derivatives that qualify for hedge accounting |
|
|
|
|
|
|
5.4 |
5.0 |
10.4 |
|
5.4 |
5.0 |
10.4 |
|||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
Securities and fixed-term deposits |
|
|
260.3 |
– |
260.3 |
156.8 |
|
103.5 |
260.3 |
156.8 |
|
103.5 |
260.3 |
|||||||||||||||||
Fixed-term deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
|
|
|
156.8 |
|
|
156.8 |
156.8 |
|
|
156.8 |
|||||||||||||||||
Available-for-sale securities |
Available for sale / FVOCI** |
Held to collect and for sale / FVOCI** |
|
|
|
|
|
103.5 |
103.5 |
|
|
103.5 |
103.5 |
|||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
Cash and cash equivalents |
|
|
286.9 |
– |
286.9 |
286.9 |
|
|
286.9 |
286.9 |
|
|
286.9 |
|||||||||||||||||
Fixed-term deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
|
|
|
187.1 |
|
|
187.1 |
187.1 |
|
|
187.1 |
|||||||||||||||||
Bank deposits |
Loans and receivables / amortized cost |
Held to collect / amortized cost |
|
|
|
99.8 |
|
|
99.8 |
99.8 |
|
|
99.8 |
|||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
Total financial assets |
|
|
1,388.0 |
|
1,388.0 |
|
|
|
1,376.9 |
|
|
|
1,388.0 |
|||||||||||||||||