SwissInfo

CONSOLIDATED FINANCIALSTATEMENTS
BarryCallebaut
Annual Report2010/11
as of August 31, 2010
In the
first year
In the second
to the
fifth year
After
five years
Contractual
amount
in thousands of CHF
Non derivative financial liabilities
Bank overdrafts (13,466) (13,466)
Short-term debt (175,938) (175,938)
Trade payables (463,973) (463,973)
Long-term debt (30,646) (372,780) (504,730) (908,156)
Other liabilities (240,916) (240,916)
Derivatives
Interest rate derivatives (4,883) (6,887) 555 (11,215)
Currency derivatives
Inflow 5,620,356 56,847 5,677,203
Outflow (5,630,801) (57,511) (5,688,312)
Commodity derivatives
Inflow 1,372,061 12,440 1,384,501
Outflow (1,346,632) (1,389) (1,348,021)
Total net (914,838) (369,280) (504,175) (1,788,293)
Fair value of financial instruments
The following methods and assumptions are used to estimate the fair value of financial
instruments:
Cash and cash equivalents
Thecarrying value of cash and cash equivalents approximates fair value due to the relatively
short term maturity of these financial instruments.
Bank overdrafts
The carrying value approximates fair value because of the short period to maturity of these
financial instruments.
Short-term deposits
The carrying value approximates fair value because of the short period to maturity of these
financial instruments.
Short-term debts
The carrying value approximates fair value because of the short period to maturity of these
financial instruments.
Long-term debts
In calculating the fair value of long-term debts, future principal and interest payments are
discounted using the effective interest rate method.
Other receivables and payables representing financial instruments
The carrying value approximates fair value because of the short-term maturity of these
financial instruments.
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