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
When summarized, the financial assets and liabilities in the various measurement categories were structured as follows
(u thousand):
Measurement under IAS 39
Category
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)
Cash and cash equivalents LaR 21,186
(19,208)
21,186
(19,208)
Financial assets
available for sale AfS 310
(894)
310
(285)
0
(0)
0
(609)
310
(894)
Loans and receivables LaR 16,457
(15,740)
15,042
(14,846)
1,415
(894)
16,457
(15,740)
Financial assets
held for trading AHfT 654
(293)
654
(293)
654
(293)
Financial liabilities measured
at amortized cost LMAC 24,506
(18,007)
8,070
(7,415)
4,104
(3,937)
12,332
(6,655)
24,542
(18,007)
The balance sheet item “Future receivables from construction contracts” generally represents a separate category, as
measurement under IAS 11 does not fall within the scope of IAS 39. For reasons of simplification, these future receivables
have been included in the LaR category in the above presentation.
stratec Annual Report 2009
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