BMW 2013 Annual Report Download - page 146

146
88 GROUP FINANCIAL STATEMENTS
88 Income Statements
88 Statement of
Comprehensive Income
90 Balance Sheets
92 Cash Flow Statements
94 Group Statement of Changes in
Equity
96 Notes
96 Accounting Principles and
Policies
114 Notes to the Income Statement
121 Notes to the Statement
of Comprehensive Income
122
Notes to the Balance Sheet
145 Other Disclosures
161 Segment Information
31 December 2013 Cash funds Loans Held-to-maturity
in € million and receivables investments
Fair value Carrying Fair value Carrying Fair value Carrying
amount amount amount
Assets
Other investments – – – – – –
Receivables from sales financing – – 55,536 54,117 – –
Financial assets
Derivative instruments
Cash flow hedges – – – – – –
Fair value hedges – – – – – –
Other derivative instruments – – – – – –
Marketable securities and investment funds – – 250 250 – –
Loans to third parties – – 32 32 – –
Credit card receivables – – 222 222 – –
Other – – 825 825 – –
Cash and cash equivalents 7,664 7,664 – – – –
Trade receivables – – 2,449 2,449 – –
Other assets
Receivables from subsidiaries – – 779 779 – –
Receivables from companies in which
an investment is held – – 999 999 – –
Collateral receivables – – 382 382 – –
Other – – 172 172 – –
Total 7,664 7,664 61,646 60,227 – –
31 December 2013 Cash funds Loans Held-to-maturity
in € million and receivables investments
Fair value Carrying Fair value Carrying Fair value Carrying
amount amount amount
Liabilities
Financial liabilities
Bonds – – – – – –
Liabilities to banks – – – – – –
Liabilities from customer deposits (banking) – – – – – –
Commercial paper – – – – – –
Asset backed financing transactions – – – – – –
Derivative instruments
Cash flow hedges – – – – – –
Fair value hedges – – – – – –
Other derivative instruments – – – – – –
Other – – – – – –
Trade payables – – – – – –
Other liabilities
Payables to subsidiaries – – – – – –
Payables to other companies in which
an investment is held – – – – – –
Other – – – – – –
Total – – – – – –
1 The carrying amounts of cash flow and fair value hedges are allocated to the category “Held for trading” for the sake of clarity.
2 Based on the fact that maturities are generally short, it is assumed for some items that fair value corresponds to the carrying amount.
3 Carrying amount corresponds to market value.
4 Optimised system-based fair value measurement for items whose market value differs from their carrying amount.
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Financial instruments
The carrying amounts and fair values of financial instruments are assigned to IAS 39 categories and cash funds
as
follows:1, 2