Audi 2015 Annual Report Download - page 262

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
ADDITIONAL DISCLOSURES
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35.2 / CARRYING AMOUNTS OF FINANCIAL INSTRUMENTS AS OF DEC. 31, 2015
EUR million Reconciliation of balance sheet items to classes of financial instruments
Carrying amount
as per Balance
Sheet as of
Dec. 31, 2015
Measured at fair
value through
profit or loss
Available
for sale
Loans and
receivables
Other participations1) 1– 1 –
Other financial assets 580 – 21 – 337
of which from the positive fair values of
derivative financial instruments 243 –21
2) – –
of which fixed deposits and extended loans 310 – – 310
of which miscellaneous other financial assets 26 – – 26
Non-current financial assets 581 –21 1 337
Trade receivables 4,097 – – 4,097
Other financial assets 2,357 110 – 2,015
of which from the positive fair values of
derivative financial instruments 341 110 – –
of which fixed deposits and extended loans 839 – – 839
of which miscellaneous other financial assets 1,177 – – 1,176
Securities 4,782 – 4,782 –
Cash funds 12,375 – – 12,375
Current financial assets 23,610 110 4,782 18,487
Financial assets 24,191 89 4,782 18,823
Financial liabilities 247 – – –
of which liabilities from finance leases 229 – – –
of which other financial liabilities 18 – – –
Other financial liabilities 1,421 352 – –
of which from the negative fair values of
derivative financial instruments 1,373 352 – –
of which miscellaneous other financial liabilities 48 – – –
Non-current financial liabilities 1,669 352 – –
Financial liabilities 1,637 – – –
of which liabilities from finance leases 13 – – –
of which other financial liabilities 1,625 – – –
Trade payables 7,204 – – –
Other financial liabilities 6,040 351 – –
of which from the negative fair values of
derivative financial instruments 1,774 351 – –
of which miscellaneous other financial liabilities 4,266 – – –
Current financial liabilities 14,882 351 – –
Financial liabilities 16,550 703 – –
1) As explained in the recognition and measurement principles, participations within the scope of IAS 28, IFRS 10 and IFRS 11 are no longer classified as financial instruments.
The value of these other participations amounts to EUR 294 million.
2) The forward element of derivative financial instruments with hedging relationships, which is not part of the hedging relationship and is allocated to the
“Measured at fair value through profit or loss” category, currently has a negative value.