DES GB2015 Englisch

Investments measured using the equity method are reported at fair value. In the year under review no additional appreciations or deprecia- tions were made as they are already included in the respective subsid- iary’s net income for the period. Trade receivables, other assets as well as cash and cash equivalents – which are recognised at present value – have predominantly short residual terms. The carrying amounts thus correspond to the fair value. The long-term financial liabilities include obligations from convertible bonds that are measured at amortised cost using the effective interest rate method. Interest expense incurred amounted to €3,458 thousand (previous year: €3,458 thousand) and is recognised in net finance costs. OTHER DISCLOSURES 28. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT Carrying amounts, valuations and fair values according to measurement category Balance sheet amount in line with IAS 39 in € thousand Measure- ment category pursuant to IAS 39 Carrying amounts 31.12.2015 Amortised cost Costs Fair value recog- nised in equity Financial assets Non-current financial assets** AfS 58 66 -8 Trade receivables* LaR 5,605 5,605 Other assets* LaR 808 808 Cash and cash equivalents* LaR 70,699 70,699 Financial liabilities Financial liabilities*** FLAC 1,407,607 1,407,607 Right to redeem of limited partners* FLAC 293,113 293,113 Trade payables* FLAC 621 621 Other liabilities* FLAC 5,834 5,834 Interest rate hedges not recognised in profit or loss* FLAC 42,599 42,599 Interest rate hedges recognised in profit or loss** FVTPL 7,853 Aggregated according to measurement category pursuant to IAS 39 Loans and receivables (LaR) 77,112 77,112 – Available for sale (AfS) 58 66 -8 Financial liabilities measured at amortised cost (FLAC) 1,749,774 1,707,175 42,599 Financial liabilities measured at fair value in income (FVTPL) 7,853 * Corresponds to level 1 of the IFRS 7 fair value hierarchy ** Corresponds to level 2 of the IFRS 7 fair value hierarchy *** Corresponds to level 3 of the IFRS 7 fair value hierarchy 166 Deutsche EuroShop AG Annual Report 2015 CONSOLIDATED FINANCIAL STATEMENTS Non-current financial assets** AfS 5866 -8 Trade receivables* LaR 5,6055,605 Other assets* LaR 808808 Cash and cash equivalents* LaR 70,69970,699 Financial liabilities*** FLAC 1,407,6071,407,607 Right to redeem of limited partners* FLAC 293,113293,113 Trade payables* FLAC 621621 Other liabilities* FLAC 5,8345,834 Interest rate hedges not recognised in profit or loss* FLAC 42,59942,599 Loans and receivables (LaR) 77,11277,112 – Available for sale (AfS) 5866 -8 (FLAC) 1,749,7741,707,17542,599

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