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25. Carrying amounts of financial assets and liabilities by measurement categories

2017 Note Financial assets/ liabilities at fair value through income statement Loans and receivables Financial liabilities measured at amortised cost Carrying amounts by balance sheet item Fair value







Current financial assets
Trade and other receivables 18
15,294
15,294 15,294
Cash and cash equivalents 19
2,293
2,293 2,293
Carrying amount by category

17,587
17,587 17,587







Current financial liabilities
Current interest-bearing liabilities 22

1,231 1,231 1,231
Trade and other payables 23

4,234 4,234 4,234
Derivative liabilities 23 128

128 128
Carrying amount by category
128
5,465 5,593 5,593







2016 Note Financial assets/ liabilities at fair value through income statement Loans and receivables Financial liabilities measured at amortised cost Carrying amounts by balance sheet item Fair value







Current financial assets
Trade and other receivables 18
13,775
13,775 13,775
Cash and cash equivalents 19
3,503
3,503 3,503
Carrying amount by category

17,278
17,278 17,278







Current financial liabilities
Current interest-bearing liabilities 22

440 440 440
Trade and other payables 23

4,917 4,917 4,917
Derivative liabilities 23 314

314 314
Carrying amount by category
314
5,357 5,671 5,671














The fair value of interest rate swap is determined by using market rates of the counterparty for instruments with similar maturity. The fair value of the short term investments is determined based on the price quotation of the counterparty. The carrtying amounts of the other financial assets and liabilities correspond to their fair value, since the impact of discounting being not material considering their maturity.


Fair value hierarchy







Items measured at fair value or for which fair value is disclosed in the financial statements, are categorised using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy includes the levels 1-3. Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Inputs for the asset or liability that are not based on observable market data.


Items measured at fair value or for which fair value is disclosed in the financial statements, are categorised into hierarchy level 2. During the reporting period, there were no transfers between the hierarchy levels.



Values of underlying instruments of derivative contracts




2017 2016
EUR 1,000 Note Value of underlying instruments Fair value Value of underlying instruments Fair value







Derivative liabilities
Currency derivatives 23



Interest rate swaps 23 10,121 128 11,588 314
Derivative liabilities total 128
314