Nabaltec_E_GB2016

S T N E M E T A T S L A I C N A N I F D E T A D I L O S N O C 96 OTHER DISCLOSURES The fair value of derivative financial instruments and loans was determined by discounting expected future cash flows using typical market interest rates. The fair value of other financial assets was calculated using typical market interest rates. Cash and cash equivalents, trade receivables and other accounts receivable have a residual term of less than one year. As a result, their book value as of the reporting date approximates their fair value. Shares in affiliated companies relate to shares in the subsidiary Nabaltec Asia Pacific K.K., which is not fully consolidated for reasons of materiality. Net income by measurement category Income and expenses from financial instruments are presented below using the measurement categories in IAS 39: MEASUREMENT CATEGORY PURSUANT TO IAS 39 From subsequent measurement in TEUR Acquisition Costs Loans and Receivables Held for Trading Other Liabilities Total 2016 From interest At Fair Value Currency translation Impairment Net income 2016 AC LaR HfT FLaC — 52 –92 –1,720 –1,760 — — 98 – 98 –3 129 — 438 564 — –5 — — –5 –3 176 6 –1,282 –1,103 MEASUREMENT CATEGORY PURSUANT TO IAS 39 From subsequent measurement in TEUR Acquisition Costs Loans and Receivables Held for Trading Other Liabilities Total 2015 From interest At Fair Value Currency translation Impairment Net income 2015 AC LaR HfT FLaC — 46 –97 –2,471 –2,522 — — 88 — 88 — 407 — 806 1,213 — –29 — — –29 — 424 –9 –1,665 –1,250 In the Group’s income statement, interest income and expenses from financial instruments are recognized under “interest and similar income” and “interest and similar expenses.” Inter- est income from financial assets in the “loans and receivables” measurement category largely consists of interest income from current account balances and short-term deposits. Interest expenses from financial liabilities in the “other liabilities” measurement category largely con- sist of interest expenses for accounts payable to banks. The total interest expense for the loan against borrower’s note, calculated using the effective interest method, was EUR 1,303 thousand (year before: EUR 1,615 thousand). |||| Nabaltec AG | Annual Report 2016

Seitenübersicht