DHL 2009 Annual Report Download - page 201

Reconciliation of carrying amounts in the balance sheet as at  December 
 m
Carrying amount Carrying amount measured in accordance with IAS 39
Financial assets and liabilities recognised at fair value
through profit or loss
Available-for-sale
financial assets
Trading Fair value option

Non-current fi nancial assets 718
at cost 629 0 0 129
at fair value 89 0 38 29
Other non-current assets 370
Outside   370 0 0 0
Receivables and other current assets 8,081
at cost 5,767 0 0 0
Outside   2,314 0 0 0
Current fi nancial assets 684
at cost 199 0 0 13
at fair value 475 353 0 0
Outside   10 0 0 0
Cash and cash equivalents 1,350 0 0 0
Total assets 11,203 353 38 171
  
Non-current fi nancial liabilities1) –3,452
at cost –3,246 0 0 0
at fair value –103 0 0 0
Outside   –103 0 0 0
Other non-current liabilities –233
at cost –116 0 0 0
Outside   –117 0 0 0
Current fi nancial liabilities –1,422
at cost – 873 0 0 0
at fair value – 549 – 504 0 0
Trade payables – 5,016 0 0 0
Other current liabilities – 4,066
at cost –355 0 0 0
Outside   –3,711 0 0 0
Total equity and liabilities –14,189 – 504 0 0
 Some of the bonds included in fi nancial liabilities were designated as a hedged item in a fair value hedge and are thus subject to a basis adjustment.
Accounting is therefore neither fully at fair value nor at amortised cost.
 Prior-period amount adjusted: in ,  million were recognised under non-current fi nancial assets. The asset related to investments in associates.
Recognised in a separate balance sheet account in these fi nancial statements.
Deutsche Post DHL Annual Report 
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