21. Financial instruments

The following disclosures provide an overview of the financial instruments held by the Group, detailed information about each type of financial instrument held and information about the accounting policies used. Financial instruments according to classes and categories were as follows:


Financial instruments – classes and categories								T101
in EUR thousands	Notes	Category IFRS 7.8 according to IFRS 9		Measurement basis IFRS 9			Measurement basis IFRS 16
in EUR thousands	Notes	Category IFRS 7.8 according to IFRS 9	Carrying amount Dec 31, 2022	Amortized cost	Fair value through profit or loss	Derivatives used for hedging	Measurement basis IFRS 16	Fair value Dec 31, 2022
Financial assets
Derivative financial instruments - held for trading	21. (f)
Foreign exchange derivatives		FVTPL	125		125			125
Derivative financial instruments - hedge accounting	21. (f)
Interest rate swaps - cash flow hedges		n / a	6,162			6,162		6,162
Foreign exchange derivatives - fair value hedges		n / a	588			588		588
Trade and other receivables	21. (a)	Amortized Cost	165,397	165,397				165,397
Trade receivables - ABS/Factoring program (mandatorily measured at FVTPL)	21. (b)	FVTPL	20,912		20,912			20,912
Other financial assets	21. (d)	Amortized Cost	3,764	3,764				3,764
Cash and cash equivalents	21. (c)	Amortized Cost	168,670	168,670				168,670
Financial liabilities
Borrowings	21. (e)	FLAC	465,578	465,578				460,427
Derivative financial instruments - held for trading
Foreign exchange derivatives		FVTPL	148		148			148
Derivative financial instruments - hedge accounting	21. (f)
Foreign exchange derivatives - fair value hedges		n / a	1,430			1,430		1,430
Trade and other payables	21. (e)	FLAC	206,723	206,723				206,723
Lease liabilities	20	n / a	40,749				40,749	n / a
Other financial liabilities	21. (e)	FLAC	10,537	10,537				10,537
Total per category
Financial assets at amortized cost			337,831	337,831				337,831
Financial assets at fair value through profit or loss (FVTPL)			21,037		21,037			21,037
Financial liabilities at amortized cost (FLAC)			682,838	682,838				677,687
Financial liabilities at fair value through profit or loss (FVTPL)			148		148			148

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Financial instruments – classes and categories (continued)

in EUR thousands	Notes	Category IFRS 7.8 according to IFRS 9		Measurement basis IFRS 9			Measurement basis IFRS 16
in EUR thousands	Notes	Category IFRS 7.8 according to IFRS 9	Carrying amount Dec 31, 2021	Amortized cost	Fair value through profit or loss	Derivatives used for hedging	Measurement basis IFRS 16	Fair value Dec 31, 2021
Financial assets
Derivative financial instruments - held for trading	21. (f)
Foreign exchange derivatives		FVTPL	148		148			148
Derivative financial instruments - hedge accounting	21. (f)
Foreign exchange derivatives - fair value hedges		n / a	305			305		305
Trade and other receivables	21. (a)	Amortized Cost	142,283	142,283				142,283
Trade receivables - ABS/Factoring program (mandatorily measured at FVTPL)	21. (b)	FVTPL	19,726		19,726			19,726
Other financial assets	21. (d)	Amortized Cost	4,663	4,663				4,663
Cash and cash equivalents	21. (c)	Amortized Cost	185,719	185,719				185,719
Financial liabilities
Borrowings	21. (e)	FLAC	463,237	463,237				472,053
Derivative financial instruments - hedge accounting	21. (f)
Interest rate swaps - cash flow hedges		n / a	247			247		247
Foreign exchange derivatives - fair value hedges		n / a	1,498			1,498		1,498
Trade and other payables	21. (e)	FLAC	180,534	180,534				180,534
Lease liabilities	20	n / a	30,815				30,815	n / a
Other financial liabilities	21. (e)	FLAC	8,407	8,407				8,407
Totals per category
Financial assets at amortized cost			332,665	332,665				332,665
Financial assets at fair value through profit or loss (FVTPL)			19,874		19,874			19,874
Financial liabilities at amortized cost (FLAC)			652,178	652,178				660,994

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Legend

These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.