Classes of financial instrument

The following table shows the breakdown of financial assets and liabilities required by IFRS 7 based on the categories defined by IAS 39.

31 December 2012 Financial instruments held for trading at fair value Loans and receivables Available-for-sale financial instruments Carrying amount Notes
Non-current assets 0 32,959 4,716 37,675  
Other investments     4,716 4,716 18
Financial assets due from the Parent Company, subsidiaries and associates   30,899   30,899 20
Financial assets due from third parties   2,060   2,060 20
           
Current assets 0 2,073,523 0 2,073,523  
Trade receivables due from customers   1,346,848   1,346,848 23
Trade receivables due from related parties   99,983   99,983 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   2,352   2,352 23
Other current assets: fair value measurement of contracts for difference and commodity swaps with changes recognised in the income statement (*)   498   498 23
Other current assets: electricity and company-specific equalisation   17,543   17,543 23
Other current assets: subsidiaries   30,376   30,376 23
Financial assets due from the Parent Company, subsidiaries and associates   71,787   71,787 23
Financial assets due from third parties: derivatives designated as hedges with changes recognised in equity (**)   0   0 23
Financial assets due from third parties: derivatives not designated as hedges with changes recognised in the income statement (**)     0 23
Financial assets due from third parties   80,438   80,438 23
Cash and cash equivalents   423,698   423,698 23
           
TOTAL FINANCIAL ASSETS 0 2,106,482 4,716 2,111,197  
 
31 December 2012 Financial instruments held for trading Liabilities at amortised cost Carrying amount Notes
         
Non-current liabilities 0 2,211,609 2,211,609  
Bonds   1,011,123 1,011,123 27
Bank borrowings (non-current portion)   1,200,487 1,200,487 27
Financial liabilities due to related parties   0 0 27
         
Current liabilities 0 2,189,108 2,189,108  
Bank borrowings   753,850 753,850 30
Payables due to third parties   41,512 41,512 30
Financial liabilities due to factoring companies   94,407 94,407 30
Financial liabilities due to third parties: derivatives designated as hedges with changes recognised in equity (**)   29,467 29,467 30
Financial liabilities due to third parties: derivatives not designated as hedges with changes recognised in the income statement (**)   1,053 1,053 30
Financial liabilities due to subsidiaries and associates   1,638 1,638 30
Trade payables due to suppliers   1,193,080 1,193,080 30
Trade payables due to the Parent Company, subsidiaries and associates   74,081 74,081 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in equity (*)   0 0 30
Other current liabilities: fair value measurement of contracts for difference and commodity swaps with changes recognised in the income statement (*)   21 21 30
         
TOTAL FINANCIAL LIABILITIES 0 4,400,718 4,400,718  
(*) This refers to the fair value measurement of contracts to purchase or sell commodities that qualify for application of IAS 39, with changes recognised through the income statement or in shareholders’ equity. (**) This refers to interest rate swaps, with changes in fair value recognised in shareholders’ equity or through the income statement as shown in the table.