Merck 2010 Annual Report Download - page 196

EUR million
Book value
Dec. 31,
2010
Subsequent measurement according to IAS 39
Non-financial
items
Fair value Dec.
31, 2010
Book value Dec.
31, 2009
Subsequent measurement according to IAS 39
Non-financial
items
Fair value Dec.
31, 2009
Amortized cost At cost Fair value
Carrying
value accord-
ing to IAS 17 Amortized cost At cost Fair value
Carrying value
according to
IAS 17

Cash and cash equivalents 943.7 943.7 – – – – 943.7 541.4 541.4 – – – – 541.4
Marketable securities and financial assets 55.6 23.0 – 32.6 – – 1,503.2 1,199.1 – 304.1 – –
Held for trading (non-derivatives) 0.0 – – 0.0 – – 0.0 0.0 – – – – – 0.0
Non-hedging derivatives 0.0 – – 0.0 – – 0.0 27.0 – – 27.0 – – 27.0
Held to maturity 22.7 22.7 – – – – 22.7 48.4 48.4 – – – – 48.4
Loans and receivables 0.3 0.3 – – – – 0.3 1,150.7 1,150.7 – – – – 1,150.7
Available-for-sale 11.3 – – 11.3 – – 11.3 262.5 – – 262.5 – – 262.5
Hedging derivatives 21.3 – – 21.3 – – 21.3 14.6 – – 14.6 – – 14.6
Trade receivables 2,296.3 2,296.3 – – – – 1,788.7 1,788.7 – – – –
Loans and receivables 2,296.3 2,296.3 – – – – 2,296.3 1,788.7 1,788.7 – – – – 1,788.7
Current and non-current other assets 617.6 407.1 – 2.6 – 207.9 375.1 93.5 – 58.1 – 223.5
Non-hedging derivatives 1.3 – – 1.3 – – 1.3 0.0 – – – – – 0.0
Loans and receivables 407.1 407.1 – – – – 407.1 93.5 93.5 – – – – 93.5
Hedging derivatives 1.3 – – 1.3 – – 1.3 58.1 – – 58.1 – – 58.1
Non-financial items 207.9 – – – – 207.9 223.5 – – – – 223.5
Non-current financial assets 130.3 16.6 57.2 56.5 – – 118.4 15.9 48.2 54.3 – –
Non-hedging derivatives 0.0 – – 0.0 – – 0.0 0.1 – – 0.1 – – 0.1
Held to maturity 0.0 0.0 – – – – 0.0 0.0 – – – – – 0.0
Loans and receivables 16.6 16.6 – – – – 16.6 15.9 15.9 – – – – 15.9
Available-for-sale 95.8 – 57.2 38.6 – – 95.8 102.4 – 48.2 54.2 – – 102.4
Hedging derivatives 17.9 – – 17.9 – – 17.9 0.0 – – – – – 0.0
Financial assets covering pensions 216.9 64.6 – 152.3 – – 209.6 61.1 – 148.5 – –
Held to maturity 64.6 64.6 – – – – 64.6 61.1 61.1 – – – – 61.1
Available-for-sale 152.3 – – 152.3 – – 152.3 148.5 – – 148.5 – – 148.5
Liabilities
Current and non-current financial liabilities 5,483.5 5,367.7 – 108.7 7.1 – 2,307.3 2,279.4 – 17.5 10.4 –
Non-hedging derivatives 15.8 – – 15.8 – – 15.8 17.2 – – 17.2 – – 17.2
Other liabilities 5,367.7 5,367.7 – – – – 5,532.1 2,279.4 2,279.4 – – – – 2,350.7
Hedging derivatives 92.9 – – 92.9 – – 92.9 0.3 – – 0.3 – – 0.3
Finance lease 7.1 – – – 7.1 – 7.1 10.4 – – – 10.4 – 10.4
Trade accounts payable 1,200.1 1,200.1 – – – – 935.7 935.7 – – – –
Other liabilities 1,200.1 1,200.1 – – – – 1,200.1 935.7 935.7 – – – – 935.7
Current and non-current other liabilities 1,097.5 486.3 – 37.9 – 573.3 655.1 302.5 – 1.4 – 351.2 –
Non-hedging derivatives 3.5 – – 3.5 – – 3.5 1.1 – – 1.1 – – 1.1
Other liabilities 486.3 486.3 – – – – 486.3 302.5 302.5 – – – – 302.5
Hedging derivatives 34.4 – – 34.4 – – 34.4 0.3 – – 0.3 – – 0.3
Non-financial items 573.3 – – – – 573.3 351.2 – – – – 351.2 –
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
The following table presents the reconciliation of the balance sheet items to the classes of financial instruments
in accordance with IFRS 7:
192 Merck Annual Report 2010