187 / 236
NOTE 24. FINANCIAL INSTRUMENTS
A. CATEGORIES AND DESIGNATION OF FINANCIAL INSTRUMENTS
(x 1,000 EUR)
31.12.2015
Designated
in a hedging
relationship
Designated
at fair value
through the
net result
Held for
trading
Loans,
receivables
and financial
liabilities at
amortised
cost
Fair value Fair value
qualifica-
tion
Non-current financial assets
20
81,726 130,704
Hedging instruments
20
IRS
20
20
Level 2
Credits and receivables
81,726
130,684
Non-current finance lease receivables
75,652
124,610
Level 2
Trade receivables and other non-current assets
41
41
Level 2
Participations in associated companies and joint ventures
6,033
6,033
Level 2
Current financial assets
14
43,497
44,582
Hedging instruments
14
IRS
14
14
Level 2
Credits and receivables
21,457
22,528
Current finance lease receivables
1,656
2,727
Level 2
Trade receivables
19,801
19,801
Level 2
Cash and cash equivalents
22,040
22,040
Level 2
TOTAL
34
125,223 175,286
Non-current financial liabilities
216,625 64,559
628,118 909,302
Non-current financial debts
216,625
628,118
844,743
Bonds
380,000
380,000
Level 1
(Mandatory) Convertible bonds
216,625
216,625
Level 1
Bank debts
180,229
180,229
Level 2
Commercial papers - fixed rate
26,000
26,000
Level 2
Rental guarantees received
6,603
6,602
Level 2
Deferred taxes
35,286
35,286
Level 2
Other non-current financial liabilities
64,559
64,559
IRS
64,559
64,559
Level 2
Current financial liabilities
20,572
508,541
529,113
Current financial debts
445,676
445,676
Level 2
Commercial papers - floating rate
220,500
220,500
Level 2
Convertible bonds
174,771
174,771
Level 1
Bank debts
50,352
50,352
Level 2
Other
53
53
Level 2
Other current financial liabilities
20,572
20,572
IRS
20,572
20,572
Level 2
Trade debts and other current debts
62,865
62,865
Level 2
TOTAL
216,625
85,131
1,136,659 1,438,415
183