Siemens 2008 Annual Report Download - page 242

146 Notes to Consolidated Financial Statements
(in millions of €, except where otherwise stated and per share amounts)
11 Available-for-sale financial assets
The following tables summarize the current portion of the Company’s investment in available-for-sale
nancial assets:
Proceeds from sales of available-for-sale nancial assets traded in an active market for the years ended Septem-
ber 30, 2008 and 2007 were €49 and €419, respectively. Gross realized gains on sales of such available-for-sale
nancial assets for continuing and discontinued operations for the years ended September 30, 2008 and 2007
were €13 and €10, respectively. Gross realized losses on sales of such available-for-sale nancial assets for
continuing and discontinued operations for the years ended September 30, 2008 and 2007 were €1 and €31,
respectively.
Net proceeds from the sale of debt instruments in scal 2008 and 2007 totaled € – and €365, respectively.
Available-for-sale nancial assets classied as non-current are included in Other nancial assets (see Note 20).
12 Trade and other receivables
September 30, 2008
Cost Fair Value Unrealized Gain Loss
Equity instruments 32 26 – (6)
Debt instruments 84 85 1 –
Fund shares 40 41 1 –
156 152 2 (6)
September 30, 2007
Cost Fair Value Unrealized Gain Loss
Equity instruments 44 65 21 –
Debt instruments 94 94 – –
Fund shares 34 34 – –
172 193 21 –
September 30,
2008 2007
Trade receivables from the sale of goods and services 14,062 12,864
Receivables from nance leases 1,674 1,658
Receivables from joint ventures and associates and other companies* 49 98
15,785 14,620
* Other companies, in the context of the above line item, are those in which Siemens has an ownership interest of less than 20% and exercises
no signicant inuence over their operating and nancial policies.