Please activate JavaScript!
Please install Adobe Flash Player, click here for download

DES GB2013 E

DEUTSCHEEUROSHOPANNUALREPORT2013/CONSOLIDATEDFINANCIALSTATEMENTS 178 Other disclosures 30. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CARRYING AMOUNTS, VALUATIONS AND FAIR VALUES ACCORDING TO MEASUREMENT CATEGORY Balance sheet amount in line with IAS 39 Measurement category pursu- ant to IAS 39 Carrying amount 31.12.2013 Amortised cost Costs Fair value recognised in equity Financial assets Non-current financial assets** AfS 34,519 34,519 Trade receivables* LaR 5,595 5,595 Other assets* LaR 1,587 1,228 359 Other financial investments* HtM 3,000 3,000 Cash and cash equivalents* LaR 40,810 40,810 Financial liabilities Financial liabilities* FLAC 1,486,759 1,486,759 Right to redeem of limited partners* FLAC 213,422 213,422 Trade payables* FLAC 3,351 3,351 Other liabilities* FLAC 8,508 8,508 Interest rate hedges not recognised in profit or loss* FLAC 31,007 31,007 Interest rate hedges recognised in profit or loss** FVTPL 9,474 Aggregated according to measurement category pursuant to IAS 39: Loans and receivables (LaR) 47,992 47,633 359 Held to maturity (HtM) 3,000 3,000 Available for sale (AfS) 34,519 0 34,519 0 Financial liabilities measured at amortised cost (FLAC) 1,743,047 1,712,040 31,007 Financial liabilities measured at fair value in income (FVTPL) 9,474 * Corresponds to level 1 of the IFRS 7 fair value hierarchy ** Corresponds to level 2 of the IFRS 7 fair value hierarchy Investments measured using the equity method are reported at fair value. In the year under review, no additional appreciations or depreciations were made as they are already included in the respective subsidiary’s net profit or loss for the period. Trade receivables, other assets as well as cash and cash equivalents and other financial investments with the excep- tion of interest rate swaps – which are recognised at present value – predominantly have short residual terms. The carrying amounts thus correspond to the fair value. The change in the present value of the long-term interest rate swap recognised was €155 thousand (previous year: €140 thousand) The long-term financial liabilities include obligations from convertible bonds that are measured at amortised cost using the effective interest rate method. Interest expense incurred amounted to €3,363 thousand (previous year: €483 thousand) and is recognised in net finance costs. € THOUSAND

Pages Overview