Matth. Hohner AG
Matth. Hohner AG
Matth. Hohner AG
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Notes to the Consolidated Financial Statements for Business Year 2010/2011<br />
Net gains and net losses:<br />
The table below shows the net gains or losses of financial instruments recognized in the profit and loss<br />
statement.<br />
2010/2011<br />
in TEUR Assets<br />
Equity and<br />
Liabilities<br />
Category FAHfT AfS LaR Cash FLHfT FLAC<br />
No<br />
category<br />
Total Reconciliation<br />
No FI<br />
Net<br />
financial<br />
income<br />
1. Net gains or losses recognized in financial result<br />
Investments accounted for at equity<br />
Income from investments<br />
Expenses for investments<br />
Net income from investments<br />
Interest income<br />
Interest income from fair value valuation<br />
70 70 70<br />
Total interest income 70 70 70<br />
Interest expenses -507 -507 -507<br />
Interest for provisions for pensions<br />
Interest expenses for fair value valuation<br />
Interest expenses leasing<br />
-217<br />
Total interest expenses -507 -507 -217 -507<br />
Net income from interest 70 -507 -437 -217 -437<br />
Total net gains or losses 70 -507 -437 -217 -437<br />
Financial result -653<br />
2. Net gains or losses in operating result<br />
Exchange rate gains<br />
Exchange rate gains -<br />
791 791<br />
Financial instruments 0<br />
Reduction of bad debt allowances and cash<br />
received from receivables written off<br />
22 22<br />
Exchange rate losses<br />
Exchange rate losses -<br />
Financial instruments<br />
-714 -714<br />
Bad debt allowances and bad debts -514 -514<br />
Total net gains or losses -492 77 -415<br />
3. Net gains or losses recognized directly in equity<br />
Currency translation -306 -306<br />
Change in actuarial gains/losses -57 -57<br />
Change of fair value of marked-to-market<br />
hedging instruments<br />
+31 +31<br />
Total net gains or losses +31 -363 -332<br />
2009/2010<br />
in TEUR Assets<br />
Equity and<br />
Liabilities<br />
Category FAHfT AfS LaR Cash FLHfT FLAC<br />
No<br />
category<br />
Total Reconciliation<br />
No FI<br />
Net<br />
financial<br />
income<br />
1. Net gains or losses recognized in financial result<br />
Investments accounted for at equity<br />
Income from investments<br />
Expenses for investments<br />
Net income from investments<br />
Interest income<br />
Interest income from fair value valuation<br />
68 68 68<br />
Total interest income 68 68 68<br />
Interest expenses -600 -600 -600<br />
Interest for provisions for pensions<br />
Interest expenses for fair value valuation<br />
-260<br />
Interest expenses leasing -2 -2 -2<br />
Total interest expenses -602 -602 -260 -602<br />
Net income from interest 68 -602 -534 -260 -534<br />
Total net gains or losses 68 -602 -534 -260 -534<br />
Financial result -794<br />
2. Net gains or losses in operating result<br />
Exchange rate gains<br />
Exchange rate gains -<br />
Financial instruments<br />
500 500<br />
Reduction of bad debt allowances and cash<br />
received from receivables written off<br />
14 14<br />
Exchange rate losses<br />
Exchange rate losses -<br />
Financial instruments<br />
-431 -431<br />
Bad debt allowances and bad debts -78 -78<br />
Total net gains or losses -64 69 5<br />
3. Net gains or losses recognized directly in equity<br />
Currency translation -13 -13<br />
Change in actuarial gains/losses -130 -130<br />
Change of fair value of marked-to-market<br />
hedging instruments<br />
-7 -7<br />
Total net gains or losses -7 -143 -150<br />
Notes to the CoNsolidated FiNaNCial statemeNts Notes to the CoNsolidated FiNaNCial statemeNts<br />
113
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