Reebok 2015 Annual Report Download - page 233

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4
CONSOLIDATED FINANCIAL STATEMENTS
Notes – Notes to the Consolidated Statement of Financial Position
CARRYINGAMOUNTS OF FINANCIAL INSTRUMENTSASAT DECEMBER 31, 2014, ACCORDINGTO CATEGORIES OF IAS 39
ANDTHEIR FAIR VALUES
€ in millions Category
according to
IAS 39
Carrying
amount
Dec. 31, 2014
Measurement according to IAS 39 Masure-
ment
according
to IAS 17
Fair value
Dec. 31, 2014
Amortised
cost
Fair value
recognised
in equity
Fair value
recognised
in net income
Financial assets
Cash and cash equivalents
n. a. 1,683 1,683 1,683
Short-term financial assets FAHfT 5 5 5
Accounts receivable LaR 1,946 1,946 1,946
Other current financial assets
Derivatives being part of a hedge
n. a. 224 224 224
Derivatives not being part of a hedge FAHfT 46 46 46
Other financial assets LaR 128 128 128
Long-term financial assets
Other equity investments
FAHfT 80 80 80
Available-for-sale financial assets AfS 49 16 33 49
Loans LaR 0 0 0
Other non-current financial assets
Derivatives being part of a hedge
n. a. 5 5 5
Derivatives not being part of a hedge FAHfT 10 10 10
Other financial assets LaR 27 27 27
Assets classified as held for sale LaR 51 51 51
Financial liabilities
Short-term borrowings
Bank borrowings
FLAC 194 194 194
Private placements FLAC 95 95 100
Eurobond FLAC – – –
Convertible bond FLAC – – –
Accounts payable FLAC 1,652 1,652 1,652
Current accrued liabilities FLAC 500 500 500
Other current financial liabilities
Derivatives being part of a hedge
n. a. 44 44 44
Derivatives not being part of a hedge FLHfT 9 9 9
Other financial liabilities FLAC 35 35 35
Finance lease obligations n. a. 3 3 3
Long-term borrowings
Bank borrowings
FLAC – – –
Private placements FLAC 123 123 129
Eurobond FLAC 990 990 1,000
Convertible bond FLAC 471 471 545
Non-current accrued liabilities FLAC 9 9 9
Other non-current financial liabilities
Derivatives being part of a hedge
n. a. – – –
Derivatives not being part of a hedge FLHfT 2 2 2
Other financial liabilities FLAC 0 0 0
Finance lease obligations n. a. 7 7 7
Liabilities classified as held for sale FLAC 41 41 41
Thereof: aggregated by category according to IAS 39
Financial assets at fair value through profit or loss 141
Thereof: designated as such upon initial recognition (Fair Value Option - FVO) −
Thereof: Held for Trading (FAHfT) 141
Loans and Receivables (LaR) 2,152
Available-for-Sale Financial Assets (AfS) 49
Financial Liabilities Measured at Amortised Cost (FLAC) 4,110
Financial Liabilities at fair value through profit or loss Held for Trading (FLHfT) 11