Values

136
Group Financial Statements
Notes
Assets Measured at Fair Value Categorized Using the Fair Value Measurement Hierarchy
in € millions
Level 1:
Quoted prices
in active
markets
Level 2:
Observable
market data
Level 3:
Not observable
market
data
Total
12/31/2009
Financial assets initially recognized at
fair value through profi t or loss – 81 384 465
Available-for-sale 38 39 69 146
Financial assets held for trading – 31 – 31
Derivatives with hedge relation – 34 – 34
38 185 453 676
Financial Assets Measured at Fair Value Based on Level 3
Financial Available- Financial Derivatives
Total
assets initially for-sale assets held with hedge
recognized
at fair value
through profi t
for trading relation
in € millions
or loss
Balance as of 1/1/2009 410 69 – – 479
Total gain or loss – – – – –
– in profi t or loss 19 – – – 19
– in other comprehensive income – (1) – – (1)
Purchases – 1 – – 1
Issues – – – – –
Settlements (45) – – – (45)
Transfers out/in Level 3 – – – – –
Balance as of 12/31/2009 384 69 – – 453
Gain (+) or loss (-) for assets still held
at the end of the reporting period 21 – – – 21
Liabilities Measured at Fair Value Categorized Using the Fair Value Measurement Hierarchy
Level 1: Level 2: Level 3:
Total
Quoted prices Observable Not observ- 12/31/2009
in active market data able market
in € millions
markets
data
Financial liabilities held for trading – 13 – 13
Derivatives with hedge relation – 40 – 40
– 53 – 53
Bertelsmann Annual Report 2009