Siemens 2013 Annual Report Download - page 313

253 D. Consolidated Financial Statements 357 E. Additional Information
254 D.1 Consolidated Statements of Income
255 D.2 Consolidated Statements of Comprehensive Income
256 D.3 Consolidated Statements of Financial Position
257 D. Consolidated Statements of Cash Flows
258 D.5 Consolidated Statements of Changes in Equity
260 D.6 Notes to Consolidated Financial Statements
348 D.7 Supervisory Board and Managing Board

NOTE  Additional disclosures
on financial instruments
The following table presents the carrying amounts of each
category of financial assets and financial liabilities:
The following table presents the fair values and carrying
amounts of financial assets and financial liabilities measured
at cost or amortized cost:
September 30,
(in millions of €) 2013 2012
Financial assets:
Loans and receivables 29,331 28,439
Cash and cash equivalents 9,190 10,891
Derivatives designated in a hedge accounting relationship 625 1,918
Financial assets held for trading 1,705 1,410
Available-for-sale financial assets 2,161 1,546
43,010 44,203
Financial liabilities:
Financial liabilities measured at amortized cost 29,704 30,160
Financial liabilities held for trading 887 920
Derivatives designated in a hedge accounting relationship 160 204
30,751 31,284
September 30, 2013 September 30, 2012
Fair value
Carrying
amount Fair value
Carrying
amount
(in millions of €)
Financial assets measured at cost or amortized cost
Trade and other receivables  12,944 12,944 13,344 13,344
Receivables from finance leases 5,261 5,261 5,059 5,059
Cash and cash equivalents 9,190 9,190 10,891 10,891
Other non-derivative financial assets 11,126 11,126 10,036 10,036
Available-for-sale financial assets  – 167 – 293
Financial liabilities measured at cost or amortized cost
Notes and bonds 18,742 18,491 18,460 18,212
Trade payables  7,599 7,599 8,036 8,036
Loans from banks and other financial indebtedness 1,821 1,832 2,340 2,334
Obligations under finance leases 167 130 202 161
Other non-derivative financial liabilities 1,651 1,651 1,418 1,418
1 Consists of (1) €12,932 million and €13,310 million trade
receivables from the sale of goods and services in fiscal
2013 and 2012, respectively, as well as (2) €11 million
and €34 million receivables included in line item Other
financial assets in fiscal 2013 and 2012, respectively.
As of September 30, 2013 and 2012, trade receivables
from the sale of goods and services of €612 million
and €685 million have a remaining term of more than
twelve months.
2 Consists of equity instruments classified as available-
for-sale, for which a fair value could not be reliably
measured and which are therefore recognized at cost.
3 As of September 30, 2013 and 2012, trade payables of
€32 million and €128 million have a remaining term of
more than twelve months.