No power train without Miba technology
No power train without Miba technology
No power train without Miba technology
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Cash and cash equivalents, trade receivables and other financial receivables are generally<br />
short-term or fall due within short time periods. Therefore their carrying amounts as of the<br />
balance sheet date correspond approximately to the fair value. The fair value of loans, if<br />
material, corresponds to the present value of the payments associated with the assets<br />
based on current market parameters.<br />
The financial assets in the available-for-sale valuation category include non-listed equity<br />
instruments whose fair value could not be reliably determined and which were recognized<br />
at cost in the balance sheet as totaling TEUR 216 (previous year: TEUR 450).<br />
The carrying amounts of the financial assets represent the maximum credit risk as of the<br />
balance sheet date. The carrying amounts, fair values and assigned values for financial<br />
liabilities (financial instruments classified as liabilities) as of January 31, 2010, and January<br />
31, 2009, according to classes or valuation categories as per IAS 39 or IAS 17, respectively,<br />
are broken down as follows:<br />
Recognition per IAS 39<br />
Valuation At Fair value Fair value Recognition<br />
category Carrying amount Fair value amortized not through through per<br />
TEUR per IAS 39<br />
Financial<br />
liabilities<br />
1/31/2010 1/31/2009 1/31/2010 1/31/2009 cost profit or loss profit or loss IAS 17<br />
Interest-bearing measured at<br />
liabilities<br />
Liabilities<br />
amortized cost 43,708 43,601 43,900 43,731 ✓ – – –<br />
from <strong>No</strong>t<br />
finance leases applicable<br />
Financial<br />
liabilities<br />
9,512 10,349 9,512 10,349 – – – ✓<br />
Trade measured at<br />
payables amortized cost<br />
Financial<br />
25,075 23,244 25,075 23,244 ✓ – – –<br />
Other liabilities<br />
financial measured at<br />
liabilities amortized cost 1,451 1,758 1,451 1,758 ✓ – – –<br />
Derivates with ne- At fair value<br />
gative market value through profit<br />
and no hedging or loss (held<br />
relationship for trading) 0 1,298 0 1,298 – – ✓ –<br />
Total 79,746 80,250 79,938 80,380<br />
Trade payables and other financial liabilities fall due within short time periods; the values<br />
shown on the balance sheet represent the approximate fair values.<br />
109
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