Information on Financial Instruments by Category

The following tables show financial instrument carrying amounts and fair values for the classes of financial instruments described in IFRS 7:

in th. euros   Valuation category pursuant to IAS 39   Carrying amount according to the Balance Sheet   Amortised costs   Fair value recognised directly in equity   IAS 17   Fair value
31.12.2008                        
Classes following
IFRS 7		                        
                         
Assets                        
Trade receivables   AKuF   188,768   188,768           188,768
Securities   ZVvfV   338       338       338
Other financial assets   AKuF   18,165   18,165           18,165
Cash and cash equivalents   AKuF   77,300   77,300           77,300
                         
Liabilities                        
Loans   FVzfA   15,651   15,651           15,651
Trade payables   FVzfA   83,528   83,528           83,528
Other financial liabilities   FVzfA   29,445   29,445           29,445
Financial derivatives   n/a   369       369       369
Finance leasing   n/a   6           6   6
                         
Thereof aggregated according to valuation category pursuant to IAS 39:   AKuF   284,233   284,233   0   0   284,233
    ZVvfV   338   0   338   0   338
    FVzfA   128,624   128,624   0   0   128,624


in th. euros   Valuation
category
pursuant to
IAS 39		   Carrying
amount
according to
the Balance
Sheet		   Amortised
costs		   Fair value
recognised
directly in
equity		   IAS 17   Fair value
31.12.2007                        
Classes following
IFRS 7		                        
                         
Assets                        
Trade receivables   AKuF   189,576   189,576           189,576
Securities   ZVvfV   1,929       1,929       1,929
Other financial assets   AKuF   13,179   13,179           13,179
Cash and cash equivalents   AKuF   52,300   52,300           52,300
Financial derivatives   n/a   79       79       79
                         
Liabilities                        
Loans   FVzfA   9,758   9,758           9,758
Trade payables   FVzfA   88,148   88,148           88,148
Other financial liabilities   FVzfA   26,881   26,881           26,881
Finance leasing   n/a   126           126   126
                         
Thereof aggregated
according to valuation
category pursuant
to IAS 39:		   AKuF   255,055   255,055   0   0   255,055
    ZVvfV   1,929   0   1,929   0   1,929
    FVzfA   124,787   124,787   0   0   124,787

The following abbreviations are used for the IAS 39 measurement categories:

AKuF = Loans and receivables
ZVvfV = Available-for-sale financial assets
FVzfA = Financial liabilities at amortised costs

Differences between the carrying amounts and fair values of the classes are insignificant due to the predominantly short-term nature of the instruments. The fair values of other non-current assets and liabilities are equal to the present values of the associated cash flows, after accounting for the then-current interest rate parameters.

The expenses, income, losses and profits from financial instruments can be classified into the following categories (net earnings):

in th. euros     From the subsequent valuation   Net earnings
    From interest   Currency trans-
lation		   Valuation allowance   Fair value     From disposal   2008   2007
Granted loans and receivables   1,969   - 91   - 292         - 392   1,194   84
Financial liabilities at amortised costs   - 269   - 444                 - 713   21
Available for sale financial assets           - 405   106         - 299   - 72
Held for trading purposes (only derivatives)                     501   501   0
Total   1,700   - 535   - 697   106     109   683   33

Total interest income from financial assets is as shown above. The total interest cost for financial liabilities (not including interest rate swaps) is 346 thousand euros.

“Currency risk” (next section) contains more details on derivatives held for trading.