pdf (22.8 MB) - METRO Group

METRO gROUP : ANNUAL REPORT 2011 : BUsiNEss
→ noTes : noTes To THe BalanCe sHeeT
31/12/2011
Due to their mostly short terms, the fair values of receiv ables
due from suppliers, trade receivables and cash and cash
equivalents essentially correspond to their book values.
Balance sheet valuation
→ p. 232
Fair value
Fair value
affecting not affecting
€ million
Book value (Amortised) cost
income
income Fair value
Assets 33,987 n/a n/a n/a n/a
Loans and receivables 2,921 2,921 0 0 2,923
loans and advance credit granted 106 106 0 0 106
Receivables due from suppliers 1,705 1,705 0 0 1,705
Trade receivables 551 551 0 0 551
other financial assets 559 559 0 0 561
held to maturity 0 0 0 0 0
held for trading
Derivative financial instruments not part of a hedge
17 0 17 0 17
under Ias 39 17 0 17 0 17
Available for sale 92 11 0 81 n/a
Investments 11 11 0 0 n/a
securities
Derivative financial instruments within hedges
81 0 0 81 81
under iAs 39 25 0 0 25 25
Cash and cash equivalents 3,355 3,355 0 0 3,355
Assets not classified under iFRs 7 27,577 n/a n/a n/a n/a
Liabilities 33,987 n/a n/a n/a n/a
held for trading
Derivative financial instruments not part of a hedge
20 0 20 0 20
under Ias 39 20 0 20 0 20
other financial liabilities 0 0 0 0 0
Miscellaneous financial liabilities 22,046 22,046 0 0 22,406
Financial liabilities without finance leases
(incl. underlying hedging transactions under Ias 39) 5,655 5,655 0 0 6,014
Trade payables 14,267 14,267 0 0 14,267
other financial liabilities
Derivative financial instruments within hedges
2,124 2,124 0 0 2,125
under iAs 39 9 0 0 9 9
Liabilities not classified under iFRs 7 11,912 n/a n/a n/a n/a
Unrealised profit (+)/loss (–) from total difference
between fair value and book value
–358
The measurement of the fair value of bonds, promissory note
loans and bank loans is based on the market interest rate
curve following the zero-coupon method in consideration of
credit spreads. The amounts comprise the interest prorated
to the closing date.