annual Report 2009 - STRATEC Biomedical AG

Financial liabilities (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)
Liabilities to banks LMAC 5,690
(6,108)
5,690
(6,108)
5,726
(5,879)
Liabilities in connection
with typical silent
partnerships LMAC 400
(0)
400
(0)
400
(0)
Trade payables LMAC 3,421
(3,632)
3,421
(3,632)
3,421
(3,632)
Liabilities to associates LMAC 24
(70)
24
(70)
24
(70)
Current provisions LMAC /n.a. 1,301
(892)
683
(305)
618
(587)
1,301
(892)
Other current liabilities LMAC /n.a. 13,670
(7,305)
1,956
(1,237)
11,714
(6,068)
13,670
(7,305)
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, income tax liabilities do not fall within the scope of IAS 39.
Moreover, the tax and social security liabilities and prepayments received from customers reported under “Other current
liabilities” do not classify as financial liabilities, neither do the guarantee and warranty obligations reported under “Current
provisions”.
100 stratec Annual Report 2009