DHL 2010 Annual Report Download - page 210

Reconciliation of carrying amounts in the balance sheet as at  December 
 m
Carrying amount Carrying amount by measurement category in accordance with IAS 39
Financial assets and liabilities at fair value
through profit or loss
Available-for-sale
financial assets
Trading Fair value option

Non-current fi nancial assets 1,448
at cost 576 0 0 83
at fair value 872 669 51 67
Other non-current assets 348
outside   348 0 0 0
Receivables and other current assets 7,157
at cost 6,012 0 0 0
outside   1,145 0 0 0
Current fi nancial assets 1,894
at cost 258 0 0 13
at fair value 1,636 23 0 1,605
outside   0 0 0 0
Cash and cash equivalents 3,064 0 0 0
Total  13,911 692 51 1,768
  
Non-current fi nancial liabilities1) – 6,699
at cost – 6,615 0 0 0
at fair value –84 –22 0 0
outside   0 0 0 0
Other non-current liabilities –372
at cost –281 0 0 0
outside   –91 0 0 0
Current fi nancial liabilities –740
at cost – 683 0 0 0
at fair value –57 –35 0 0
Trade payables – 4,861 0 0 0
Other current liabilities –3,674
at cost –236 0 0 0
outside   –3,438 0 0 0
Total    –16,346 –57 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. They are therefore recognised neither
at full fair value nor at amortised cost.
Deutsche Post DHL Annual Report 
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