Classes of financial instruments

The following table shows the breakdown of financial assets and liabilities required by IFRS 7 based on the categories defined by IAS 39.

€ thousand Held for trading financial instruments at fair value Receivables and Loans Financial instruments available for sale Carrying amount Notes
Non-current assets 0 34,290 2,482 36,772  
Other equity investments     2,482 2,482 18
Financial assets due from Parent Company, subsidiaries and associates   32,580   32,580 21
Financial assets due from third parties   1,710   1,710 21
Current assets 0 2,416,533 0 2,416,533  
Trade receivables from customers   1,162,973   1,162,973 23
Trade receivables from related parties   74,582   74,582 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)       0 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in profit or loss (*)   0   0 23
Other current assets: energy equalisation and specification   46,517   46,517 23
Other current assets: subsidiaries   22,366   22,366 23
Financial assets due from Parent Company, subsidiaries and associates   69,042   69,042 23
Financial assets due from third parties: derivatives designated as hedges with changes recognised in equity (**)   0   0 23
Financial assets due from third parties: derivatives designated as hedges with changes recognised in profit or loss (**)       0 23
Financial assets due from third parties   23,088   23,088 23
Cash and cash equivalents   1,017,967   1,017,967 23
TOTAL FINANCIAL ASSETS  0 2,450,823 2,482 2,453,306  

(*) This refers to the fair value measurement of contracts to purchase or sell commodities that qualify for application of IAS 39, with changes recognised through profit or loss or in shareholders’ equity.

€ thousand  Held for trading financial instruments Liabilities at fair Value Liabilities at amortised cost Carrying amount Notes
Non-current liabilities 0 62,769 2,977,943 3,040,712  
Bonds     1,855,385 1,855,385 28
Bonds valued at FVH   (1,170)   (1,170)  
Bonds valued at CFH   54,902   54,902  
Bank borrowings (non-current portion)     1,122,558 1,122,558 28
Bank borrowings (non-current portion) valued at CFH   9,037   9,037  
Current liabilities 0 349 1,439,322 1,439,671  
Bank borrowings     58,161 58,161 31
Payables to third parties     16,564 16,564 31
Financial payables to factoring companies     110,358 110,358 31
Financial payables to subsidiaries, associates     4,873 4,873 31
Due to suppliers     1,130,158 1,130,158 31
Trade payables to Parent Company, subsidiaries and associates     119,208 119,208 31
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   349   349 31
TOTAL FINANCIAL LIABILITIES 0 63,118 4,417,265 4,480,383  

(*) This refers to the fair value measurement of contracts to purchase or sell commodities that qualify for application of IAS 39, with changes recognised through profit or loss or in shareholders’ equity.