• Responsibility Statement 
• Independent Auditor´s Report 
• Consolidated Balance Sheet 
• Consolidated Income Statement 
• Consolidated Statement of Cash Flows 
• Consolidated Statement of Recognized Income and Expense 
• Notes 
• Statement of Movements of Intangible and Tangible Assets and Financial Assets 
• Shareholdings 

23 Financial Instruments

Additional Disclosures on Financial Instruments 

CarRying Amounts of Financial Instruments as at December 31, 2007, according to Categories of IAS 39 and their Fair Values

€ in millions

	Category according to IAS 39	Carrying amount Dec. 31, 2007	Amortized cost	Fair value recognized in equity	Fair value recognized in net income	Measurement  according to IAS 17	Fair value Dec. 31, 2007
Assets
Cash and cash equivalents	n.a.	295	295				295
Short-term financial assets	FAHfT	86			86		86
Accounts receivable	LaR	1,459	1,459				1,459
Other current assets
Derivatives    being    part of a    hedge	n.a.	12		12			12
Derivatives    not    being part of    a hedge	FAHfT	22			22		22
Other financial    assets	LaR	88	88				88
Long-term financial assets
Available-for-    sale financial    assets	AfS	92		92			92
Loans	LaR	11	11				11
Other non-current assets
Derivatives    being part of    a hedge	n.a.	7		7			7
Derivatives    not being part    of a hedge	FAHfT	0			0		0
Other    financial    assets	LaR	23	23				23
Assets classified as held for sale	LaR	4	4				4
Liabilities
Accounts payable	FLAC	849	849				849
Accrued liabilities and provisions	FLAC	349	349				349
Other current liabilities
Derivatives    being part of    a hedge	n.a.	72		72			72
Derivatives    not being part    of a hedge	FLHfT	17			17		17
Finance lease    obligations	n.a.	2				2	2
Other    financial    liabilities	FLAC	14	14				14
Long-term borrowings
Bank    borrowings    incl.    commercial    paper	FLAC	198	198				198
Private    placements	FLAC	1,564	1,564				1,580
Convertible    bond	FLAC	384	384				810
Other non-current liabilities
Derivatives    being part of    a hedge	n.a.	32		26	6		32
Derivatives    not being part    of a hedge	FLHfT	10			10		10
Finance lease    obligations	n.a.	3				3	3
Other    financial    liabilities	FLAC	1	1				1
Liabilities classified as held for sale	FLAC	2	2				2
Thereof: aggregated by category according to IAS 39
Financial Assets at fair value through profit or loss		108
thereof: designated as    such upon initial    recognition (Fair Value    Option – FVO )		-
thereof: Held for Trading    (FAHfT)		108
Loans and Receivables (LaR)		1,585
Available-for-Sale Financial Assets (AfS)		92
Financial Liabilities Measured at Amortized Cost (FLAC)		3,361
Financial Liabilities at fair value through profit or loss Held for Trading (FLHfT)		27