10. Financial instruments

The tables below show the carrying amounts and fair values of financial assets and financial liabilities, including their level in the fair value hierarchy.

Download

Financial assets as of 30 June 2020
	Carrying amount				Fair Value
in € thousand	Amortised cost	Fair value through profit or loss	Fair value through other comprehensive income	Balance sheet value	Level 1	Level 2	Level 3	Total
Financial assets measured at fair value
Financial assets		0	7,064	7,064	7,064			7,064
	0	0	7,064	7,064
Financial assets not measured at fair value
Financial assets	11,618			11,618
Trade receivables	149,182			149,182
Receivables from related parties	98,945			98,945
Cash, cash equivalents and short-term deposits	203,069			203,069
	462,814	0	0	462,814

Download

Financial assets as of 31 December 2019
	Carrying amount				Fair Value
in € thousand	Amortised cost	Fair value through profit or loss	Fair value through other comprehensive income	Balance sheet value	Level 1	Level 2	Level 3	Total
Financial assets measured at fair value
Financial assets		1,132	6,040	7,172	7,172			7,172
	0	1,132	6,040	7,172
Financial assets not measured at fair value
Financial assets	12,584			12,584
Trade receivables	168,127			168,127
Receivables from related parties	98,805			98,805
Cash, cash equivalents and short-term deposits	158,041			158,041
	437,557	0	0	437,557

Download

Financial liabilities as of 30 June 2020
	Carrying amount			Fair Value
in € thousand	Amortised cost	Fair value through profit or loss	Balance sheet value	Level 1	Level 2	Level 3	Total
Financial liabilities measured at fair value
Financial liabilities		336	336	336			336
	0	336	336
Financial liabilities not measured at fair value
Financial liabilities	698,647		698,647
Liabilities from bank loans	322,020		322,020		323,228		323,228
Liabilities from leases	272,376		272,376
Settlement obligation, non-current	30,492		30,492		30,492		30,492
Settlement obligation, current	35,170		35,170
Other financial liabilities	38,589		38,589		38,589		38,589
Trade liabilities	87,124		87,124
Liabilities to related parties	516,299		516,299
Liabilities from leases	494,157		494,157
Other	22,142		22,142
	1,302,070	0	1,302,070

Download

Financial liabilities as of 31 December 2019
	Carrying amount			Fair Value
in € thousand	Amortised cost	Fair value through profit or loss	Balance sheet value	Level 1	Level 2	Level 3	Total
Financial liabilities measured at fair value
Financial liabilities		4,113	4,113			4,113	4,113
	0	4,113	4,113
Financial liabilities not measured at fair value
Financial liabilities	724,573		724,573
Liabilities from bank loans	331,787		331,787		345,487		345,487
Liabilities from leases	282,783		282,783
Settlement obligation, non-current	30,492		30,492		30,492		30,492
Settlement obligation, current	35,170		35,170
Other financial liabilities	44,341		44,341		44,341		44,341
Trade liabilities	74,879		74,879
Liabilities to related parties	522,594		522,594
Liabilities from leases	509,928		509,928
Other	12,666		12,666
	1,322,046	0	1,322,046

If there are no material differences between the carrying amounts and fair values of the financial instruments reported under non-current financial liabilities with details of fair value, they are recognised at their carrying amount. Otherwise, the fair value must be stated.

In the reporting period, changes in the value of financial liabilities at fair value through profit or loss amounting to € 336 thousand as of the reporting date (as of 31 December 2019: financial assets of € 1,132 thousand and financial liabilities of € 4,113 thousand) were recognised in the income statement.

The valuation methods and key unobservable input factors for calculating fair value are described in the Notes to the Consolidated Financial Statements as of 31 December 2019.