annual Report 2009 - STRATEC Biomedical AG

Report of the board of Management
Report of the supervisory board
THE share
Corporate Governance
Group Management report
Consolidated financial statements
Service
Financial assets (u thousand):
Measurement under IAS 39
Balance sheet item
Measurement
categories
IAS 39
Carrying
amount
12.31.2009
(2008)
Amortized
cost
Cost
Fair value
in equity
Fair value
through
profit
or loss
Not
covered
by IFRS 7
Fair Value
12.31.2009
(2008)
Interests in associates AfS 310
(285)
310
(285)
310
(285)
Investments AfS 0
(609)
0
(0)
0
(609)
0
(609)
Trade receivables LaR 9,914
(9,682)
9,914
(9,682)
9,914
(9,682)
Future receivables from
construction contracts LaR 4,922
(4,902)
4,922
(4,902)
4,922
(4,902)
Receivables from
associates LaR 165
(167)
165
(167)
165
(167)
Other receivables and
other assets LaR / n.a. 1,456
(989)
41
(105)
1,415
(884)
1,456
(989)
Securities AHfT 654
(293)
654
(293)
654
(293)
Cash and cash
equivalents LaR 21,186
(19,208)
21,186
(19,208)
Those components of the balance sheet items portrayed above which fall within the scope of IAS 39 have been presented
in the notes to the respective balance sheet items. In general, non-financial non-current assets, inventories (IAS 2) and
income tax receivables do not fall within the scope of IAS 39.
The allocation of the fair value measurement of investments (AfS) to “through profit or loss” in the previous year was
attributable to the impairment requirements specified in IAS 39.68.
stratec Annual Report 2009
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