Reclassification of Financial Assets as of January 1, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

€ 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

*

FVPL = financial assets measured at fair value through profit or loss

**

FVOCI = financial assets (debt instruments) measured at fair value through other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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