28. Classification of financial assets and liabilities by valuation category
€ ('000) Loans
and other recivables
Fair value
through P/L
Financial liabilities Balance
sheet value
Fair value
Valuation principles Amortised cost Fair value Amortised cost
Non-current assets
Other investments
Investments available-for-sale 74,465 74,465 74,465
Receivables
Interest-bearing loan receivables from associated companies 18,721 18,721 18,721
Interest-bearing other loan receivables 1,217 1,217 1,217
Other receivables 19 19 19
Current assets
Trade and other receivables 8,532 8,532 8,532
Other financial assets at fair value 365 365 365
Cash and bank 6,625 6,625 6,625
Total 35,114 74,830 0 109,944 109,944
Non-current interest-bearing loans
Interest-bearing loans 22,678 22,678 22,678
Other liabilities 1,241 1,241 1,241
Current liabilities
Trade and other liabilities 13,219 13,219 13,219
Interest-bearing loans and borrowings 9,785 9,785 9,785
Total 0 0 46,923 46,923 46,923
Classification of financial assets and liabilities by valuation category 2011
€ ('000) Loans
and other recivables
Fair value
through P/L
Financial liabilities Balance
sheet value
Fair value
Valuation principles Amortised cost Fair value Amortised cost
Non-current assets
Other investments
Investments available-for-sale 70,167 70,167 70,167
Receivables
Interest-bearing loan receivables from associated companies 18,682 18,682 18,682
Interest-bearing other loan receivables 883 883 883
Other receivables 36 36 36
Current assets
Trade and other receivables 5,467 5,467 5,467
Other financial assets at fair value 378 378 378
Cash and bank 21,887 21,887 21,887
Total 46,955 70,545 0 117,500 117,500
Non-current interest-bearing loans
Interest-bearing loans 28,753 28,753 28,753
Other liabilities 1,131 1,131 1,131
Current liabilities
Trade and other liabilities 15,269 15,269 15,269
Interest-bearing loans and borrowings 6,250 6,250 6,250
Total 0 0 51,403 51,403 51,403