Porsche 2010 Annual Report Download - page 210

Financials
208
The net gains or losses of the respective measurement categories are as follows:
The net gains or losses from financial instruments at fair value through profit or loss are
derived from the fair value measurement including interest.
The net gains or losses from the loans and receivables category include interest income.
The net gains or losses from financial liabilities at amortized cost essentially comprise in-
terest expenses.
[25] Contingent liabilities
Litigation
To the knowledge of Porsche SE – which is not a party to the investigations and therefore
has only limited knowledge of the subject matter and status of investigations – the Stuttgart public
prosecutor has initiated investigations against the former members of the executive board Dr.
Wendelin Wiedeking and Holger P. Härter in connection with allegations of manipulating the market
in Volkswagen shares. According to the public prosecutor, the allegations involve public statements
made by representatives of Porsche SE and the failure to make certain required statements regard-
ing the acquisition of the shareholding in Volkswagen AG between 2007 and 2009. In addition,
€ million SFY 2010 2009/10
Financial instruments at fair value through profit or loss – 298 – 135
Held for trading (HfT) – 298 – 135
Loans and receivables (LaR) 75 121
Financial liabilities measured at amortized cost (FLAC) – 213 – 755
€ million 31/12/2010 31/7/2010
Guarantees 0 0
Warranties 0 0
Collateral for third-party liabilities 0 0
Other contingent liabilities 0 0