Values
Values
Values
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134<br />
Group Financial Statements<br />
Notes<br />
26 Additional Disclosures on Financial Instruments<br />
Carrying Amounts and Measurement Methods by Measurement Category<br />
Assets<br />
in € millions Category according to IAS 39<br />
Loans and<br />
receivables<br />
Available-for-sale Financial<br />
assets initially<br />
recognized at fair<br />
value through<br />
profit or loss<br />
Financial assets<br />
held<br />
for trading<br />
Derivatives with<br />
hedge relation<br />
At amortized<br />
At cost Fair value Fair value Fair value<br />
cost<br />
recognized in recognized in recognized in<br />
Measurement<br />
equity profi t or loss profi t or loss<br />
Loans 99 – – – – –<br />
Investments in affi liates – 2 22 – – –<br />
Investments available-for-sale – 52 71 – – –<br />
Non-current securities – 2 42 81 – –<br />
Trade accounts receivable<br />
Accounts receivable from royalties<br />
2,488 – – – – –<br />
and licenses<br />
Accounts receivable from participa-<br />
1 – – – – –<br />
tions 32 – – – – –<br />
Short-term securities<br />
available-for-sale<br />
7 1 11 384 – –<br />
Derivative fi nancial instruments – – – – 31 34<br />
Other receivables 425 – – – – –<br />
Cash 1,806 – – – – –<br />
Other securities < 3 months 272 7 – – – –<br />
5,130 64 146 465 31 34<br />
Th e 5.1 percent interest in Canal Plus received in exchange for<br />
the shares of TPS was classifi ed by RTL Group as fi nancial assets<br />
initially recognized at fair value through profi t or loss. Th e fair<br />
value is €384 million (previous year: €363 million). Th e remain-<br />
ing assets classifi ed as fi nancial assets initially recognized at fair<br />
value through profi t or loss amounting to €78 million (previous<br />
year: €60 million) mostly relate to structured fi nancial products<br />
at RTL Group S.A.<br />
Liabilities<br />
in € millions Category according to IAS 39<br />
Financial liabilities Financial liabilities<br />
at amortized cost<br />
At amortized<br />
cost<br />
held for trading<br />
Fair value<br />
recognized in<br />
Derivatives with<br />
hedge relation<br />
Leases IAS 17<br />
Measurement<br />
profi t or loss<br />
Profi t participation capital 706 – – –<br />
Bonds and promissory notes 4,388 – – –<br />
Liabilities to banks 206 – – –<br />
Lease liabilities – – – 215<br />
Other fi nancial debt 69 – – –<br />
Trade accounts payable 2,671 – – –<br />
Liabilities to participations 32 – – –<br />
Derivative fi nancial instruments – 13 40 –<br />
Social security liabilities 108 – – –<br />
Sundry liabilities 924 – – –<br />
9,104 13 40 215<br />
Bertelsmann Annual Report 2009