Financial instruments
| Measurement in accordance with IAS 39 | Measurement in accordance with IAS 17 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Carrying amount on balance sheet Sept. 30, 2008 | (Amortized) cost | Fair value recognized in profit or loss | Fair value recognized in equity | Amortized cost | Fair value Sept. 30, 2008 | |||||||
| Trade accounts receivable, net (excluding finance lease) | 7,870 | 7,870 | 7,870 | |||||||||
| Loans and receivables | 7,870 | 7,870 | ||||||||||
| Finance lease receivables | 15 | 15 | 15 | |||||||||
| Other financial assets | 999 | 349 | 454 | 196 | 999 | |||||||
| Loans and receivables | 292 | 292 | ||||||||||
| Available-for-sale financial assets | 57 | 124 | 181 | |||||||||
| Derivatives that do not qualify for hedge accounting (Financial assets held for trading) | 448 | 448 | ||||||||||
| Derivatives that qualify for hedge accounting | 6 | 72 | 78 | |||||||||
| Cash and cash equivalents | 2,725 | 2,725 | 2,725 | |||||||||
| Loans and receivables | 2,725 | 2,725 | ||||||||||
| Total of financial assets | 11,609 | |||||||||||
| thereof by measurement categories of IAS 39: | ||||||||||||
| Loans and receivables | 10,887 | 10,887 | 10,887 | |||||||||
| Available-for-sale financial assets | 181 | 57 | 124 | 181 | ||||||||
| Derivatives that do not qualify for hedge accounting (Financial assets held for trading) | 448 | 448 | 448 | |||||||||
| Financial debt (excluding finance lease) | 4,291 | 4,291 | 4,209 | |||||||||
| Financial liabilities measured at amortized cost | 4,291 | 4,209 | ||||||||||
| Finance lease liabilities | 125 | 125 | 125 | |||||||||
| Trade accounts payable | 5,731 | 5,731 | 5,731 | |||||||||
| Financial liabilities measured at amortized cost | 5,731 | 5,731 | ||||||||||
| Other financial liabilities | 1,865 | 1,320 | 370 | 175 | 1,865 | |||||||
| Financial liabilities measured at amortized cost | 1,320 | 1,320 | ||||||||||
| Derivatives that do not qualify for hedge accounting (Financial liabilities held for trading) | 369 | 369 | ||||||||||
| Derivatives that qualify for hedge accounting | 1 | 175 | 176 | |||||||||
| Total of financial liabilities | 12,012 | |||||||||||
| thereof by measurement categories of IAS 39: | ||||||||||||
| Financial liabilities measured at amortized cost | 11,342 | 11,342 | 11,260 | |||||||||
| Derivatives that do not qualify for hedge accounting (Financial liabilities held for trading) | 369 | 369 | 369 | |||||||||
| Measurement in accordance with IAS 39 | Measurement in accordance with IAS 17 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Carrying amount on balance sheet Sept. 30, 2009 | (Amortized) cost | Fair value recognized in profit or loss | Fair value recognized in equity | Amortized cost | Fair value Sept. 30, 2009 | |||||||
| Trade accounts receivable, net (excluding finance lease) | 5,260 | 5,260 | 5,260 | |||||||||
| Loans and receivables | 5,260 | 5,260 | ||||||||||
| Finance lease receivables | 12 | 12 | 12 | |||||||||
| Other financial assets | 1,354 | 810 | 245 | 299 | 1,354 | |||||||
| Loans and receivables | 759 | 759 | ||||||||||
| Available-for-sale financial assets | 51 | 185 | 236 | |||||||||
| Derivatives that do not qualify for hedge accounting (Financial assets held for trading) | 245 | 245 | ||||||||||
| Derivatives that qualify for hedge accounting | 0 | 114 | 114 | |||||||||
| Cash and cash equivalents | 5,375 | 5,375 | 5,375 | |||||||||
| Loans and receivables | 5,375 | 5,375 | ||||||||||
| Total of financial assets | 12,001 | |||||||||||
| thereof by measurement categories of IAS 39: | ||||||||||||
| Loans and receivables | 11,394 | 11,394 | 11,394 | |||||||||
| Available-for-sale financial assets | 236 | 51 | 185 | 236 | ||||||||
| Derivatives that do not qualify for hedge accounting (Financial assets held for trading) | 245 | 245 | 245 | |||||||||
| Financial debt (excluding finance lease) | 7,500 | 7,500 | 7,834 | |||||||||
| Financial liabilities measured at amortized cost | 7,500 | 7,834 | ||||||||||
| Finance lease liabilities | 104 | 104 | 104 | |||||||||
| Trade accounts payable | 4,185 | 4,185 | 4,185 | |||||||||
| Financial liabilities measured at amortized cost | 4,185 | 4,185 | ||||||||||
| Other financial liabilities | 1,590 | 1,394 | 138 | 58 | 1,590 | |||||||
| Financial liabilities measured at amortized cost | 1,394 | 1,394 | ||||||||||
| Derivatives that do not qualify for hedge accounting (Financial liabilities held for trading) | 138 | 138 | ||||||||||
| Derivatives that qualify for hedge accounting | 0 | 58 | 58 | |||||||||
| Total of financial liabilities | 13,379 | |||||||||||
| thereof by measurement categories of IAS 39: | ||||||||||||
| Financial liabilities measured at amortized cost | 13,079 | 13,079 | 13,413 | |||||||||
| Derivatives that do not qualify for hedge accounting (Financial liabilities held for trading) | 138 | 138 | 138 | |||||||||