Page 85 - KELAG Annual Report 2017
P. 85

The tables below present a comparison by category of the carrying amounts and fair values of the
                                      Group’s financial instruments that are carried in the financial statements:

                                                                                            Nominal values, listed
                                       1       Listed securities      Market-based
                                                                                            Forward price curve
                                                                                            derived from quoted
                                       2       Unlisted energy forwards   Income-based      prices, yield curve,
                                                                                            credit risk of the
                                                                                            contracting partner
                                                                                            Cash flows already
                                                                                            fixed or determined
                                               Unlisted interest rate                       using forward rates,
                                       2                              Income-based
                                               hedging instruments                          yield curve, credit risk
                                                                                            of the contracting
                                                                                            No comparable
                                                                                            transactions to
                                       -       Other investments      -
                                                                                            determine fair value
                                                                                            by analogy
                                               Cash and cash equivalents,
                                               trade receivables and trade
                                               payables, current other                      Carrying amounts as a
                                       -       receivables, other cash   -                  realistic estimate of
                                               received as part of current                  fair value
                                               borrowings and current other
   80   81   82   83   84   85   86   87   88   89   90