In accordance with IAS 39, available-for-sale marketable securities are measured at their fair value. If a fair value cannot be determined, marketable securities are measured at cost. Amortized cost, fair value and unrealized holding gains and losses per category of the mar- ketable securities, which are recorded in shareholders’ equity, net of income tax, were as follows: Amortized cost Fair value Unrealized gains Unrealized losses Dec. 31, 2014 Money market funds 3,934 3,931 0 3 Share and equity funds 1,220 1,220 0 0 5,154 5,151 0 3 Amortized cost Fair value Unrealized gains Unrealized losses Dec. 31, 2015 Money market funds 8,891 8,904 18 5 Share and equity funds 605 605 0 0 9,496 9,509 18 5 Dec. 31, 2014 Dec. 31, 2015 Other non- current assets Other current assets Other non- current assets Other current assets Balances due from employees 82 345 109 268 Cash surrender value of life insurance 1,920 39 1,946 19 Balances due from fiscal authorities 175 25,142 399 21,863 Prepayments 1 1,823 3 1,734 Loans 0 28 0 0 Prepaid expenses 1,263 4,697 1,017 4,356 Derivative financial instruments 358 3,785 150 1,908 Notes receivable 0 41,977 0 48,872 Other 6,914 6,913 7,783 6,271 10,713 84,749 11,407 85,291 Issued Share Capital The share capital was € 136,097,896, represented by 136,097,896 no-par value shares representing € 1 per share. The share capital is fully paid in. 112 Notes to Consolidated Financial Statements 19. Marketable Securities 20. Other Assets 21. Shareholders’ Equity
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