Page 103 - Annual Report KELAG Group 2018
P. 103

Held-to-maturity investments     -          -           0.2         0.0
                                       Available-for-sale financial assets   -     -          -0.3         0.0
                                       Loans and receivables            -          -          -0.9        -0.9
                                       Financial assets at amortised cost   0.2   0.0           -           -
                                       Financial liabilities at amortised   -12.9   0.0      -12.6         0.0
                                       Financial assets and liabilities at   1.4   0.0         0.7         0.0
                                       fair value through profit or loss
                                       Total borrowing cost of financial   -12.9   0.0       -12.6         0.0
                                       liabilities at amortised cost
                                       Total interest income          0.6         0.0          0.2         0.0
                                       Net gain/loss posted to other
                                       comprehensive income           0.5         0.0          1.1         0.0

                                      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 “financial assets at amortised cost” is primarily
                                      due to interest effects of securities classified as fixed assets  and was therefore posted to the
                                      financial result. The net gain/loss of the category “financial liabilities at amortised cost” related to
                                      financial  liabilities  was  posted  to  the  interest  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.

                                      The  net  loss  from  the  measurement  of  the  derivatives  used  came  to  EUR 1.4m  (prior  year:
                                      EUR 0.7m). Because earnings are recognised in the corresponding income and expense accounts
                                      for energy, these earnings are part of the operating result. The fair value of derivative financial
                                      instruments  used  in  energy  trading  reacts  to  price  fluctuations  of  +/-  10%  by  an  amount  of
                                      approximately EUR 1.8m (prior year: approximately EUR 1.5m).
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