RECONCILIATION OF THE CLASSES OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST FROM IAS 39 TO IFRS 9 AS OF JANUARY 1, 2018 |
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TRANSFERS |
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MEASURED AT |
FROM MEASURED |
TO MEASURED |
MEASURED AT |
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€ million |
Carrying amount Dec. 31, 2017 |
Fair value Dec. 31, 2017 |
Fair value Dec. 31, 2017 |
Carrying amount adjustment Jan. 1, 2018 |
Provision for credit risks adjustment Jan. 1, 2018 |
Carrying amount Jan. 1, 2018 |
Carrying amount Dec. 31, 2017 |
Fair value Dec. 31, 2017 |
Carrying amount Jan. 1, 2018 |
Fair value Jan. 1, 2018 |
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Noncurrent assets |
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Equity-accounted investments |
– |
– |
– |
– |
– |
– |
– |
– |
– |
– |
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Other equity investments |
– |
– |
– |
– |
– |
– |
– |
– |
– |
– |
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Financial services receivables |
43,096 |
44,093 |
– |
– |
– |
– |
533 |
533 |
42,563 |
43,560 |
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Other financial assets |
4,364 |
4,391 |
– |
– |
– |
– |
– |
– |
4,364 |
4,391 |
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Current assets |
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Trade receivables |
13,357 |
13,357 |
– |
– |
– |
– |
44 |
44 |
13,313 |
13,313 |
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Financial services receivables |
37,142 |
37,142 |
– |
– |
– |
– |
0 |
0 |
37,142 |
37,142 |
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Other financial assets |
9,153 |
9,153 |
– |
– |
– |
– |
5 |
5 |
9,148 |
9,148 |
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Marketable securities |
– |
– |
79 |
– |
0 |
78 |
– |
– |
78 |
78 |
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Cash, cash equivalents and time deposits |
18,457 |
18,457 |
– |
– |
– |
– |
– |
– |
18,457 |
18,457 |
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Noncurrent liabilities |
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Noncurrent financial liabilities |
81,200 |
82,108 |
– |
– |
– |
– |
– |
– |
81,200 |
82,108 |
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Other noncurrent financial liabilities |
1,630 |
1,633 |
– |
– |
– |
– |
– |
– |
1,630 |
1,633 |
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Current liabilities |
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Put options and compensation rights granted to noncontrolling interest shareholders |
3,795 |
3,811 |
– |
– |
– |
– |
– |
– |
3,795 |
3,811 |
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Current financial liabilities |
81,793 |
81,793 |
– |
– |
– |
– |
– |
– |
81,793 |
81,793 |
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Trade payables |
23,046 |
23,046 |
– |
– |
– |
– |
– |
– |
23,046 |
23,046 |
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Other current financial liabilities |
7,358 |
7,358 |
– |
– |
– |
– |
– |
– |
7,358 |
7,358 |
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