100 % FUTURE - ALNO

142
The impairments on “loans and receivables” relate to the allocation to individual value allowances
on trade receivables. Other net gains and losses include income from the collection of receivables
written off, and from the reversal of individual value allowances, as well as expenses of writing off
receivables.
The other net gains and losses reported in the category “available-for-sale – measured at fair value”
include income from securities investments, and the unrealized value changes recognized in equity.
The other net losses in the “financial liabilities held-for-trading” category relate to the expenses
arising from derivative financial instruments.
Other net gains and losses from “financial liabilities measured cost” include income from derecognized
liabilities, the income from the declared receivables waiver including debtor warrant, and the
expense arising from the reporting date measurement of foreign currency loans.
I. CONTINGENCIES AND OTHER
FINANCIAL OBLIGATIONS
As of December 31, 2010, there are liabilities under guarantee agreements amounting to EUR 406
thousand (previous year: EUR 339 thousand).
The EUR 10,000 thousand loan waiver by the consortium banks includes a debtor warrant whereby
the liabilities are reactivated depending on the achievement of a given key quantity as of December
31, 2013. On the basis of current planning, it is not anticipated that this key quantity will be achieved.
There will also be a full waiver of the liability if the conditions mentioned under Point O. occur. The
last condition was satisfied on March 4, 2011.
Other financial obligations exist at the following levels:
In EUR thousand
Due in
2011
Due in
2012 – 2015
Due in
2016 and later Total
Rental and lease contracts
with third parties 3,680 5,531 1,204 10,415
Other contracts with third parties 12,324 31,230 11,596 55,150
Investment projects in progress 2,273 0 0 2,273
Supply contracts 2,550 1,600 800 4,950
Total 20,827 38,361 13,600 72,788
The investment projects in progress amounting to EUR 2,273 thousand relate in full to property,
plant and equipment.