17. Financial assets and liabilities by category

31 Dec 2016 Fair value hierarchy
MEUR   note Fair value, other comprehensive income Available
-for-sale
Assets and liabilities at amortised cost 2016 Carrying amount total Level 1 Level 2 Level 3
Non-current financial assets                  
Other shares   18   1.7   1.7   1.7  
Loans receivable   19     12.9 12.9   12.9  
Derivative assets 19 28 0.5     0.5   0.5  
Total     0.5 1.7 12.9 15.1      
                   
Current financial assets                  
Accounts receivable   22     15.1 15.1   15.1  
Cash and cash equivalents   23     18.3 18.3   18.3  
Total     0.0 0.0 33.5 33.5      
                   
Non-current financial liabilities                  
Corporate bonds   27     844.6 844.6 868.0 24.0  
Other loans   27     949.8 949.8   952.6  
Derivative liabilities   28 54.4     54.4   54.4  
Total     54.4 0.0 1,794.4 1,848.9      
                   
Current financial liabilities                  
Loans   27     148.5 148.5   148.5  
Derivative liabilities   28 1.1     1.1   1.1  
Accounts payable   30     8.5 8.5   8.5  
Total     1.1 0.0 157.0 158.1      
                   
                   

 

 

31 Dec 2015 Fair value hierarchy
MEUR   note Fair value, other comprehensive income Available -for-sale Assets and liabilities at amortised cost 2015 Carrying amount total Level 1 Level 2 Level 3
Non-current financial assets                  
Other shares   18   1.7   1.7   1.7  
Loans receivable   19     11.9 11.9   11.9  
Derivative assets 19 28 1.1     1.1   1.1  
Total     1.1 1.7 11.9 14.7      
                   
Current financial assets                  
Accounts receivable   22     10.5 10.5   10.5  
Cash and cash equivalents   23     60.7 60.7   60.7  
Total     0.0 0.0 71.2 71.2      
                   
Non-current financial liabilities                  
Corporate bonds   27     545.5 545.5 537.1 24.0  
Other loans   27     943.4 943.4   944.4  
Derivative liabilities   28 47.8     47.8   47.8  
Total     47.8 0.0 1,488.8 1,536.6      
                   
Current financial liabilities                  
Loans   27     187.4 187.4   187.4  
Derivative liabilities   28 0.9     0.9   0.9  
Accounts payable   30     6.8 6.8   6.8  
Total     0.9 0.0 194.2 195.1      
                   

The fair values of assets and liabilities at fair value hierarchy level 1 are quoted market prices. Values on hierarchy level 2 are based on discounted cash flows, with market rates as calculation input.