Page 97 - KELAG Annual Report 2017
P. 97

Held-to-maturity investments   0.2          0.0       0.2             0.0
                                       Available-for-sale financial assets   -0.3   0.0      0.1             0.0
                                       Loans and receivables        -0.9           -0.9      0.4             0.4
                                       Financial liabilities at amortised   -12.6   0.0     -10.1            0.0
                                       cost
                                       Financial assets and liabilities at   0.7   0.0       0.8             0.0
                                       fair value through profit or loss
                                       Total borrowing cost of financial   -12.6   0.0      -10.1            0.0
                                       liabilities at amortised cost
                                       Total interest income         0.2           0.0       0.7             0.0
                                       Net gain/loss posted to other   1.1         0.0       0.6             0.0
                                       comprehensive income



                                      The  net  gain/loss  of  the  category  “financial  assets  carried  at  cost”  has  been  posted  to  the
                                      investment result. The net gain/loss of the category “available-for-sale financial assets” is posted
                                      to the financial result. The net gain/loss of the category “loans and receivables” was posted to the
                                      operating result where it related to impairment on trade receivables. The net gain/loss of the
                                      category “financial liabilities at amortised cost” related to financial liabilities was posted to the
                                      sundry financial result. The net gain/loss of financial assets and liabilities at fair value through
                                      profit or loss is recognised in revenue and cost of materials and supplies, and of other purchased
                                      services, since it relates to energy trade agreements.
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