AT&S World

Financial assets at fair value through profit or loss
The fair values of the financial assets at fair value through profit
or loss correspond to their carrying amounts and are as follows:
31 March
(in EUR 1,000) 2011 2010
Bonds
Derivative financial
13,851 13,986
instruments*) 26 167
13,877 14,153
*) Reference is made to Note 19 “Derivative financial instruments”.
All bonds held are denominated in euro.
Securities held to maturity
31 March
(in EUR 1,000) 2011 2010
Acquisition cost 1,000 1,000
Impairment (1,000) (1,000)
Carrying amount – –
Securities held to maturity are convertible bonds issued by Adcon
Telemetry AG, Klosterneuburg. Due to ongoing insolvency
proceedings relating to Adcon Telemetry AG, these convertible
bonds were fully written off. The securities held to maturity are
denominated in euro.
Available-for-sale financial assets
31 March
(in EUR 1,000)
Available-for-sale securities,
2011 2010
at fair value
Other available-for-sale
156 157
financial assets – 3
Carrying amount 156 160
Consolidated Financial Statements as of 31 March 2011
Available-for-sale securities, at fair value developed as follows:
Financial year
(in EUR 1,000)
Carrying amount at the
2010/11 2009/10
beginning of the financial year 157 123
Disposals
Unrealised gains/(losses) from the current
– (1)
period, recognised in equity 1 29
Exchange differences
Carrying amount at the
(2) 6
end of the financial year 156 157
All available-for-sale securities are denominated in euro.
Other financial assets available for sale related to an investment
and were measured at acquisition cost.
14. Cash and cash equivalents
31 March
(in EUR 1,000)
Bank balances and
2011 2010
cash on hand 4,219 12,574
Time deposits – 771
Restricted cash 8 9
Carrying amount 4,227 13,354
At 31 March 2011 restricted cash relates to AT&S India (at
31 March 2010 to AT&S India).
The reported carrying amounts correspond to the respective fair
values.
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