14. Financial instruments by category
| in thousand EUR | Loans and receivables |
Assets at fair value through profit and loss |
Available-for-sale assets |
Total |
||||
|---|---|---|---|---|---|---|---|---|
| 31 December 2017 | ||||||||
| Assets | ||||||||
| Cash and cash equivalents | 2 136 | – | – | 2 136 | ||||
| Trade and other receivables | 6 865 | – | – | 6 865 | ||||
| Available-for-sale financial assets | – | – | 449 | 449 | ||||
| Total | 9 000 | – | 449 | 9 449 |
| in thousand EUR | Liabilities at fair value through profit and loss |
Other financial liabilities at amortized costs |
Total |
|||
|---|---|---|---|---|---|---|
| 31 December 2017 | ||||||
| Liabilities | ||||||
| Trade and other payables | – | 8 322 | 8 322 | |||
| Financial liabilities | – | 33 419 | 33 419 | |||
| Total | – | 41 741 | 41 741 |
| in thousand EUR | Loans and receivables |
Assets at fair value through profit and loss |
Available-for-sale assets |
Total |
||||
|---|---|---|---|---|---|---|---|---|
| 31 December 2016 | ||||||||
| Assets | ||||||||
| Cash and cash equivalents | 1 370 | – | – | 1 370 | ||||
| Trade and other receivables | 9 785 | – | – | 9 785 | ||||
| Available-for-sale financial assets | – | – | 491 | 491 | ||||
| Total | 11 155 | – | 491 | 11 646 |
| in thousand EUR | Liabilities at fair value through profit and loss |
Other financial liabilities at amortized costs |
Total |
|||
|---|---|---|---|---|---|---|
| 31 December 2016 | ||||||
| Liabilities | ||||||
| Trade and other payables | – | 12 348 | 12 348 | |||
| Financial liabilities | – | 31 896 | 31 896 | |||
| Total | – | 44 244 | 44 244 |
Fair value hierarchy
The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:
Level 1 – quoted (unadjusted) prices in active markets for identical assets or liabilities
Level 2 – other techniques for which all inputs that have a significant effect on the recorded fair value are observable, either directly or indirectly
Level 3 – techniques that use inputs, which have a significant effect on the recorded fair value, and which are not based on observable market data
Assets measured at fair value
| in thousand EUR | 31 December 2017 | Level 1 | Level 2 | Level 3 | ||||
|---|---|---|---|---|---|---|---|---|
| Available-for-sale financial assets | 449 | – | – | 449 | ||||
| Other financial assets at fair value through profit and loss | – | – | – | – | ||||
| Total | 449 | – | – | 449 |
Assets measured at fair value
| in thousand EUR | 31 December 2016 | Level 1 | Level 2 | Level 3 | ||||
|---|---|---|---|---|---|---|---|---|
| Available-for-sale financial assets | 491 | – | – | 491 | ||||
| Other financial assets at fair value through profit and loss | – | – | – | – | ||||
| Total | 491 | – | – | 491 |
Reconciliation of fair value measurement of level 3 financial assets
| in thousand EUR | 2017 | 2016 | ||
|---|---|---|---|---|
| At 1 January | 491 | 485 | ||
| Translation differences | –42 | 6 | ||
| At 31 December | 449 | 491 |