No power train without Miba technology

108
E. Other Information
(29) Consolidated cash flow statement
The consolidated cash flow statement was prepared using the indirect method. Cash and
cash equivalents are comprised solely of cash on hand, checks, deposits at credit institutions
and marketable securities. Interest received in the amount of TEUR 346 (previous
year: TEUR 697) and interest paid in the amount of TEUR 1,461 (previous year:
TEUR 3,467) are attributed to operating activity. Dividend payments are reported under
financing activities. The effects of changes in the consolidated Group are reported under
the applicable items of each of the three segments.
(30) Financial instruments, financial risk management and capital management
Carrying amounts, fair values and recognition based on valuation categories
The carrying amounts, fair values and recognition of financial assets (financial instruments
classified as assets) as of January 31, 2010, and January 31, 2009, are broken down according
to classes or valuation categories as per IAS 39 as follows:
Recognition per IAS 39
Valuation At At fair value At fair value
category Carrying amount Fair value At amortized not through through
TEUR per IAS 39 1/31/2010 1/31/2009 1/31/2010 1/31/2009 cost cost profit or loss profit or loss
Cash and cash Loans and
equivalents
Investments
in affiliated
receivables 50,814 24,592 50,814 24,592 – ✓ – –
companies (not Available
consolidated) for sale 261 450 261 450 ✓ – – –
Loans Loans and
receivables 2,364 3,224 2,364 3,224 – ✓ – –
Trade Loans and
receivables
Other
receivables 59,791 57,171 59,791 57,171 – ✓ – –
financial Loans and
receivables receivables
At fair value
511 785 511 785 – ✓ – –
Securities through profit
(held for or loss (fair
trading) value option)
At fair value
2,201 1,670 2,201 1,670 – – – ✓
Derivatives through profit
with positive or loss (fair
market value value option) 0 68 0 68 – – – ✓
Total 115,942 87,892 115,942 87,892