Page 85 - KELAG Annual Report 2017

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
values
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
partner
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
liabilities