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

Consolidated Financial Statements of gildemeister Aktiengesellschaft: Notes to the Consolidated Financial Statements 199Financial assetsMeasured at fair value through profit or loss€ k € k € k € kStage 1 Stage 2 Stage 3 31 Dec. 2009Other financial assets 0 0Derivative financial instruments with hedge relation 925 706Derivative financial instruments without hedge relation 1,222 876Financial liabilitiesMeasured at fair value through profit or lossOther financial liabilities 0 0Derivative financial instruments with hedge relation 18,970 19,172Derivative financial instruments without hedge relation 340 364In the financial year there was no reclassification between Stages 1 and 2 in themeasurement of fair value and there was no reclassification in or out of Stage 3 withrespect to the measurement of fair value.The net results of the financial instruments according to valuation category areshown as follows:From interest Subsequent measuring Disposal 2010 2009€ k € k € k € kAt fair Foreign Valuevalue currency adjusttranslationment€ k € k € kLoans and receivables – 154 – 2 – 512 – 2,471 – 188 – 3,327 – 1,734Assets in the categoryheld to maturityavailable for sale 0 0held for trading 0 3,223 3,223 2,443Liabilities in the categorymeasured atamortised cost – 32,925 – 2,280 2,150 19 – 33,036 – 24,714held for trading 0 – 3,273 0 – 3,273 – 343Total – 33,079 – 2,332 1,638 – 2,471 – 169 36,413 – 24,348Interest from financial instruments is recognised in interest results. Value adjustmentson trade receivables are recognised in other operating expenses. Interest resultsfrom financial liabilities in the valuation category “liabilities at amortised initial cost”result essentially from interest expenses for the bond and for liabilities to banks.consolidated financialstatements