PDF (7.3 MB) - GILDEMEISTER Interim Report 3rd Quarter 2012

196Consolidated Financial Statements of gildemeister Aktiengesellschaft: Notes to the Consolidated Financial StatementsThe valuations rates of the financial instruments according to valuation categories are shown as follows:Valuation in accordance with ias 39consolidated financialstatementsAssetsBook value Amortised Cost Fair value Valuation Fair31 Dec. 2010 cost recognised through in accor- valuein equity profit dance with 31 Dec. 2010or loss ias 17€ k € k € k € k € k € k € kFinancial assets 50,775 10,929 39,846 – 39,846Cash and cash equivalents 111,769 111,769 – 111,769Trade debtors 306,052 306,052 – 306,052Other receivables 92,832 92,832 – 92,832Other original financial assets in the categoryHeld to maturity 0 0Derivative financial assetsDerivatives without hedge relation 1,364 1,364 – 1,364Derivatives with hedge relation 784 784 – 784LiabilitiesBorrowers’ notes 200,705 200,705 – 200,705Liabilities to banks 107,129 107,129 – 107,129Discounted customers’ bills 12,403 12,403 – 12,403Trade creditors 264,572 264,572 – 264,572Liabilities from finance lease arrangements 4,263 4,263 4,263 4,263Other liabilities 23,324 23,324 – 23,324Derivative financial liabilitiesDerivatives without hedge relation 1,752 1,752 – 1,752Derivatives with hedge relation 17,558 17,558 – 17,558Of which aggregated in measurementcategories acc. to ias 39:Loans and receivables 510,653 510,653 510,653Assets in the categoryheld to maturityavailable for sale 50,775 10,929 39,846 39,846held for trading 2,148 784 1,364 2,148Liabilities in the categoryMeasured at amortised cost 612,672 612,672 612,672held for trading 19,310 17,558 1,752 19,310_ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _