Subsequent measurement according to IAS 39 Subsequent measurement according to IAS 39
€ million Carrying
amount
Dec. 31, 2014
Amortized cost At cost Fair value Carrying amount according to IAS 17 Non-financial items Fair value,
Dec. 31, 2014
Carrying
amount
Dec. 31, 2013
Amortized cost At cost Fair value Carrying amount according to IAS 17 Non-financial items Fair value
Dec. 31, 2013
                             
Assets
Cash and cash equivalents 2,878.5 2,878.5 2,878.5 980.8 980.8 980.8
Current financial assets 2,199.4 24.6 2,174.8 2,410.5 80.7 2,329.8
Held for trading (non-derivatives)
Derivatives not in a hedging relationship 39.8 39.8 39.8 6.8 6.8 6.8
Held to maturity 21.7 21.7 21.7 53.4 53.4 53.4
Loans and receivables 2.9 2.9 2.9 27.3 27.3 27.3
Available-for-sale 2,135.0 2,135.0 2,135.0 2,312.1 2,312.1 2,312.1
Derivatives in a hedging relationship 10.9 10.9 10.9
Trade receivables 2,235.6 2,235.6 2,021.4 2,021.4
Loans and receivables 2,235.6 2,235.6 2,235.6 2,021.4 2,021.4 2,021.4
Current and non-current other assets 1,266.7 152.4 471.4 642.9 466.2 115.4 126.6 224.2
Derivatives not in a hedging relationship 0.7 0.7 0.7 2.9 2.9 2.9
Loans and receivables 152.4 152.4 152.4 115.4 115.4 115.4
Derivatives in a hedging relationship 470.7 470.7 470.7 123.7 123.7 123.7
Non-financial items 642.9 642.9 224.2 224.2
Non-current financial assets 94.4 13.7 66.9 13.8 77.8 15.8 52.3 9.7
Derivatives not in a hedging relationship
Held to maturity
Loans and receivables 13.7 13.7 13.7 15.8 15.8 15.8
Available-for-sale 80.7 66.9 13.8 80.7 57.3 52.3 5.0 57.3
Derivatives in a hedging relationship 4.7 4.7 4.7
                             
                             
Liabilities
Current and non-current financial liabilities 5,637.0 5,477.5 153.0 6.5 3,697.9 3,630.8 59.4 7.7
Derivatives not in a hedging relationship 25.4 25.4 25.4 4.0 4.0 4.0
Other liabilities 5,477.5 5,477.5 5,835.6 3,630.8 3,630.8 3,916.6
Derivatives in a hedging relationship 127.6 127.6 127.6 55.4 55.4 55.4
Finance lease liabilities 6.5 6.5 6.5 7.7 7.7 7.7
Trade payables 1,539.4 1,539.4 1,364.1 1,364.1
Other liabilities 1,539.4 1,539.4 1,539.4 1,364.1 1,364.1 1,364.1
Other current and non-current liabilities 2,356.6 696.1 35.4 1,625.1 1,140.1 581.1 2.1 556.9
Derivatives not in a hedging relationship 5.7 5.7 5.7 0.4 0.4 0.4
Other liabilities 696.1 696.1 696.1 581.1 581.1 581.1
Derivatives in a hedging relationship 29.7 29.7 29.7 1.7 1.7 1.7
Non-financial items 1,625.1 1,625.1 556.9 556.9

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