Page 178 - KELAG Annual Report 2019

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