Reconciliation of carrying amounts in the balance sheet as at 31 December 2008

Reconciliation of carrying amounts in the balance sheet as at 31 December 2008
€m
  Carrying amount Carrying amount measured in accordance with IAS 39 Other financial instruments
outside the scope of IAS 39		  Outside the scope
of IFRS 7		 Fair value of financial
instruments
under IFRS 7
  Financial assets and liabilities recognised
at fair value through profit or loss		 Available-for-sale financial assets Loans and receivables/
Other financial liabilities
Held-to-maturity
financial assets
Derivatives designated as
hedging instruments		  Liabilities from
finance leases		    
Trading Fair value option Fair value Amortised cost Amortised cost
 Amortised cost
 Fair value
 Amortised cost
Fair value Fair value

ASSETS		                      
Non-current financial assets 635       158  406 10
    61
574
Other non-current assets 514   38     55
  51
  370
144
Receivables and other assets 8,715 353       5,917
  122
  2,323
6,392
Financial instruments 50       13 37
        50
Cash and cash equivalents 1,350         1,350
        1,350
Total assets 11,264 353 38 0 171 7,765
10
173
0
2,754
8,510

EQUITY AND LIABILITIES		                      
Non-current financial liabilities1) –3,318         –2,716
    –499
–103
–3,293
Other non-current liabilities –367         –147
  –103    –117 –250
Current financial liabilities –779         –747
    –32
 0 –779
Trade payables –4,980         –4,980
        –4,980
Other current liabilities –4,745 –504       –485   –45
  –3,711
–1,034
Total equity and liabilities –14,189 –504 0 0 0 –9,075
0
–148
–531
–3,931
–10,336
1) Some of the bonds included in financial liabilities were designated as a hedged item in a fair value hedge and are thus subject to a basis adjustment.
Accounting is therefore neither fully at fair value nor at amortised cost.
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