Mercedes 2015 Annual Report Download - page 248

E | CONSOLIDATED FINANCIAL STATEMENTS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 255
Net gains or losses
Table  E.74 shows the net gains or losses of financial
instruments included in the consolidated statement of income
(excluding derivative financial instruments used in hedge
accounting).
Net gains and in the prior year net losses of financial assets
and liabilities recognized at fair value through profit or loss
primarily include gains and losses attributable to changes in
fair values.
Net gains on available-for-sale financial assets mainly include
income from the measurement of equity interests as well as
gains realized on their disposal.
Net losses on loans and receivables mainly include impairment
losses that are charged to cost of sales, selling expenses
and other financial income/expense, net. Foreign currency
gains and losses are also included.
Net gains on financial liabilities measured at (amortized) cost
mainly include gains and losses from currency translation.
Net gains/losses
2015 2014
In millions of euros
Financial assets and liabilities recognized
at fair value through profit or loss1
197
-578
Available-for-sale financial assets 130 235
Loans and receivables -313 -210
Financial liabilities measured at (amortized) cost 103 124
1 Financial instruments classified as held for trading; these amounts relate
to financial instruments that are not used in hedge accounting.
E.74
Carrying amounts of financial instruments presented
according to IAS 39 measurement categories
At December 31,
2015 2014
In millions of euros
Assets
Receivables from financial services155,356 46,599
Trade receivables 9,054 8,634
Other receivables and financial assets 2,839 2,325
Loans and receivables 67,249 57,558
Marketable debt securities 8,273 6,634
Other financial assets 3,049 2,269
Available-for-sale financial assets 11,322 8,903
Financial assets measured at fair value
through profit or loss2
203
97
Liabilities
Trade payables 10,548 10,178
Financing liabilities3100,879 86,404
Other financial liabilities48,860 7,946
Financial liabilities measured at (amortized) cost 120,287 104,528
Financial liabilities measured at fair value
through profit or loss
263
359
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 €18,158 million as of
December 31, 2015 (2014: €15,080 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 €263 million
as of December 31, 2015 (2014: €285 million) as these are not assigned
to an IAS 39 measurement category.
4 This does not include liabilities from financial guarantees of €117 million
as of December 31, 2015 (2014: €84 million) as these are not assigned
to an IAS 39 measurement category.
E.73