Merck 2014 Annual Report Download - page 243
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238 CONSOLIDATED FINANCIAL STATEMENTS → Notes to the Group accounts
(57) OTHER DISCLOSURES ON FINANCIAL INSTRUMENTS
The following table presents the reconciliation of the balance
sheet items to categories of financial instruments pursuant to the
disclosures required by IFRS7 and provides information on the
measurement of fair value:
Subsequent measurement according to IAS 39
€ million
Carrying
amount
Dec. 31, 2014 Amortized cost At cost Fair value
Carrying
amount
according to
IAS 17
Non-financial
items
Assets
Cash and cash equivalents 2,878.5 2,878.5 – – – –
Current financial assets 2,199.4 24.6 – 2,174.8 – –
Held for trading (non-derivatives) – – – – – –
Derivatives not in a hedging relationship 39.8 – – 39.8 – –
Held to maturity 21.7 21.7 – – – –
Loans and receivables 2.9 2.9 – – – –
Available-for-sale 2,135.0 – – 2,135.0 – –
Derivatives in a hedging relationship – – – – – –
Trade receivables 2,235.6 2,235.6 – – – –
Loans and receivables 2,235.6 2,235.6 – – – –
Current and non-current other assets 1,266.7 152.4 – 471.4 – 642.9
Derivatives not in a hedging relationship 0.7 – – 0.7 – –
Loans and receivables 152.4 152.4 – – – –
Derivatives in a hedging relationship 470.7 – – 470.7 – –
Non-financial items 642.9 – – – – 642.9
Non-current financial assets 94.4 13.7 66.9 13.8 – –
Derivatives not in a hedging relationship – – – – – –
Held to maturity – – – – – –
Loans and receivables 13.7 13.7 – – – –
Available-for-sale 80.7 – 66.9 13.8 – –
Derivatives in a hedging relationship – – – – – –
Liabilities
Current and non-current financial liabilities 5,637.0 5,477.5 – 153.0 6.5 –
Derivatives not in a hedging relationship 25.4 – – 25.4 – –
Other liabilities 5,477.5 5,477.5 – – – –
Derivatives in a hedging relationship 127.6 – – 127.6 – –
Finance lease liabilities 6.5 – – – 6.5 –
Trade payables 1,539.4 1,539.4 – – – –
Other liabilities 1,539.4 1,539.4 – – – –
Other current and non-current liabilities 2,356.6 696.1 – 35.4 – 1,625.1
Derivatives not in a hedging relationship 5.7 – – 5.7 – –
Other liabilities 696.1 696.1 – – – –
Derivatives in a hedging relationship 29.7 – – 29.7 – –
Non-financial items 1,625.1 – – – – 1,625.1