Page 178 - KELAG Annual Report 2019
P. 178

Financial assets at amortised cost       0.4             -0.3       0.8
                                         thereof total interest income          0.4             0.0        0.6
                                       Financial liabilities at amortised cost   -12.9          0.0       -12.9
                                         thereof total interest expenses       -12.9            0.0       -12.9
                                       Financial assets and liabilities at fair value   11.4    0.0        1.4
                                       through profit or loss



                                      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 of purchased services,
                                      since this relates to energy trade agreements.

                                      The following table provides an overview of the financial assets and liabilities that are offset
                                      pursuant to IAS 32, i.e., those that are subject to an enforceable master netting arrangement or
                                      similar agreements.











                                       Assets                       74.8              15.4               59.4
                                       Liabilities                  -67.8             -15.4             -52.4
   173   174   175   176   177   178   179   180   181   182   183