Mercedes 2013 Annual Report Download - page 243

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F | Consolidated Financial Statements | Notes to the Consolidated Financial Statements
Net gains or losses
Table  F.82 shows the net gains or losses of financial
instruments included in the consolidated statement of income
(not including derivative financial instruments used in hedge
accounting).
Net gains and losses of financial assets and liabilities
recognized at fair value through profit or loss primarily com-
prise gains and losses attributable to changes in fair value.
Net gains and losses on financial assets available for sale
include realized income from equity instruments and gains
or losses from their disposal.
Net gains and losses on loans and receivables mainly comprise
impairment losses and recoveries that are charged to cost
of sales, selling expenses and other financial income/expense,
net.
Net gains and losses on financial liabilities measured
at cost mainly comprise gains and losses from the valuation
of liabilities denominated in foreign currencies.
Net gains/losses
2013 2012
In millions of euros
Financial assets and liabilities recognized
at fair value through profit or loss1
-218
274
Financial assets available for sale 90 122
Loans and receivables -598 -304
Financial liabilities measured at cost 74 -305
1 Financial instruments classified as held for trading purposes.
These figures comprise financial instruments that are not used
in hedge accounting.
F.82
Carrying amounts of financial instruments presented
according to IAS 39 measurement categories
At December 31,
2013 2012
In millions of euros
Assets
Receivables from financial services137,675 37,092
Trade receivables 7,803 7,543
Other receivables and assets 2,136 2,224
Loans and receivables 47,614 46,859
Marketable debt securities 7,066 5,598
Other financial assets 2,052 2,031
Available-for-sale financial assets 9,118 7,629
Financial assets recognized at fair value
through profit or loss2
350
341
Liabilities
Trade payables 9,086 8,832
Financing liabilities377,428 75,876
Other financial liabilities47,388 7,465
Financial liabilities measured at cost 93,902 92,173
Financial liabilities recognized at fair value
through profit or loss2
413
253
The table above does not include cash and cash equivalents or the carrying
amounts of derivative financial instruments used in hedge accounting
as these financial instruments are not assigned to an IAS 39 measurement
category.
1 This does not include lease receivables of €13,095 million
(2012: €11,968 million) as these are not assigned to an IAS 39
measurement category.
2 Financial instruments classified as held for trading purposes.
These figures comprise financial instruments that are not used
in hedge accounting.
3 This does not include liabilities from finance leases of €310 million
(2012: €375 million) as these are not assigned to an IAS 39 measurement
category.
4 This does not include liabilities from financial guarantees of €80 million
(2012: €111 million) as these are not assigned to an IAS 39
measurement category.
F.81