NOTES TO THE BALANCE SHEET

15. Financial assets and liabilities
Financial instruments by category 2015
Assets and
liabilities at fair
value through
profit and loss:
classified as
held for trading
Loans and
receivables
Available-
for-sale
Derivatives
used for
hedging
Other financial
liabilities at
amortised cost
Total Fair value IFRS 7 fair value
hierarchy
Assets as per balance sheet
Non-current trade and other receivables 5.3 5.3
Available-for-sale investments 13.3 13.3
Trade and other receivables * 113.6 113.6
Derivative financial instruments 0.1 0.1 0.1 2
Cash and bank 9.5 9.5
Total 0.1 123.1 18.6 0.0 0.0 141.8
* Trade and other receivables balance sheet amount of EUR 122.9 million includes derivative financial instruments amounting to EUR 0.1 million and prepayments and other items that are not financial instruments amounting to EUR 9.2 million.
Liabilities as per balance sheet
Non-current interest-bearing liabilities 117.2 117.2
Non-current non-interest bearing liabilities 0.3 0.3
Current interest-bearing liabilities 36.6 36.6
Derivative financial instruments * 0.5 16.9 17.4 17.4 2
Trade and other payables * 199.3 199.3
Total 0.5 0.0 0.0 16.9 353.4 370.8
* Trade and other payables balance sheet amount of EUR 217.1 million includes derivative financial instruments amounting to EUR 17.4 million and advance payments that are not financial instruments amounting to EUR 0.5 million.
Financial instruments by category 2014
Assets and
liabilities at fair
value through
profit and loss:
classified as
held for trading
Loans and
receivables
Available-
for-sale
Derivatives
used for
hedging
Other financial
liabilities at
amortised cost
Total Fair value IFRS 7 fair value
hierarchy
Assets as per balance sheet
Non-current trade and other receivables 7.2 7.2
Available-for-sale investments 13.2 13.2
Trade and other receivables * 113.4 113.4
Derivative financial instruments 0.6 0.6 0.6 2
Cash and bank 16.4 16.4
Total 0.6 129.9 20.4 0.0 0.0 150.8 0.6 2
* Trade and other receivables balance sheet amount of EUR 122.2 million includes derivative financial instruments amounting to EUR 0.6 million and prepayments and other items that are not financial instruments amounting to EUR 8.2 million.
Liabilities as per balance sheet
Non-current interest-bearing liabilities 121.8 121.8
Non-current non-interest bearing liabilities 0.1 0.1
Current interest-bearing liabilities 36.4 36.4
Derivative financial instruments * 0.5 17.2 17.7 17.7 2
Trade and other payables * 198.7 198.7
Total 0.5 0.0 0.0 17.2 356.9 374.6 17.7 2
* Trade and other payables balance sheet amount of EUR 216.3 million includes derivative financial instruments amounting to EUR 17.7 million.
The balance sheet values best correspond to the amount of money which is the maximum amount of credit risk in the event that counterparties are unable to fulfil their obligations associated with the financial instruments. Fair value of financial instruments other than those recorded at fair value is close to balance sheet value and therefore they are not separately disclosed.