Reebok 2015 Annual Report Download - page 232

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4
CONSOLIDATED FINANCIAL STATEMENTS
Notes – Notes to the Consolidated Statement of Financial Position
29
FINANCIAL INSTRUMENTS
CARRYINGAMOUNTS OF FINANCIAL INSTRUMENTSASAT DECEMBER 31, 2015, ACCORDINGTO CATEGORIES OF IAS 39
ANDTHEIR FAIR VALUES
€ in millions Category
according to
IAS 39
Carrying
amount
Dec. 31, 2015
Measurement according to IAS 39 Masure-
ment
according
to IAS 17
Fair value
Dec. 31, 2015
Amortised
cost
Fair value
recognised
in equity
Fair value
recognised
in net income
Financial assets
Cash and cash equivalents
n.a. 1,365 1,365 1,365
Short-term financial assets FAHfT 5 5 5
Accounts receivable LaR 2,049 2,049 2,049
Other current financial assets
Derivatives being part of a hedge
n.a. 179 179 179
Derivatives not being part of a hedge FAHfT 28 28 28
Other financial assets LaR 160 160 161
Long-term financial assets
Other equity investments
FAHfT 81 81 81
Available-for-sale financial assets AfS 58 22 36 58
Loans LaR 1 1 1
Other non-current financial assets
Derivatives being part of a hedge
n.a. 2 2 2
Derivatives not being part of a hedge FAHfT 20 20 20
Promissory notes AfS 42 42 42
Other financial assets LaR 36 36 36
Assets classified as held for sale LaR 0 0 0
Financial liabilities
Short-term borrowings
Bank borrowings
FLAC 229 229 229
Private placements FLAC 138 138 138
Eurobond FLAC – – –
Convertible bond FLAC – – –
Accounts payable FLAC 2,024 2,024 2,024
Current accrued liabilities FLAC 596 596 596
Other current financial liabilities
Derivatives being part of a hedge
n.a. 36 36 36
Derivatives not being part of a hedge FLHfT 25 25 25
Other financial liabilities FLAC 79 79 79
Finance lease obligations n.a. 3 3 3
Long-term borrowings
Bank borrowings
FLAC – – –
Private placements FLAC – – –
Eurobond FLAC 981 981 997
Convertible bond FLAC 483 483 629
Non-current accrued liabilities FLAC 14 14 14
Other non-current financial liabilities
Derivatives being part of a hedge
n.a. – –
Derivatives not being part of a hedge FLHfT 0 0 0
Other financial liabilities FLAC 12 12 12
Finance lease obligations n.a. 6 6 6
Earn-out components n.a. 21 21 21
Liabilities classified as held for sale FLAC 0 0 0
Thereof: aggregated by category according to IAS 39
Financial assets at fair value through profit or loss 133
Thereof: designated as such upon initial recognition (Fair Value Option - FVO) −
Thereof: Held for Trading (FAHfT) 133
Loans and Receivables (LaR) 2,246
Available-for-Sale Financial Assets (AfS) 100
Financial Liabilities Measured at Amortised Cost (FLAC) 4,555
Financial Liabilities at fair value through profit or loss Held for Trading (FLHfT) 26