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								T105
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, 2023	Amortized cost	Fair value through profit or loss	Derivatives used for hedging	Measurement basis IFRS 16	Fair value Dec 31, 2023
Financial assets
Derivative financial instruments - hedge accounting	21. (f)
Interest rate swaps - cash flow hedges		n / a	4,466			4,466		4,466
Foreign exchange derivatives - fair value hedges		n / a	507			507		507
Trade and other receivables	21. (a)	Amortized Cost	151,825	151,825				151,825
Trade receivables - ABS/Factoring program (mandatorily measured at FVTPL)	21. (b)	FVTPL	32,682		32,682			32,682
Other financial assets	21. (d)	Amortized Cost	3,223	3,223				3,223
Cash and cash equivalents	21. (c)	Amortized Cost	165,207	165,207				165,207
Financial liabilities
Borrowings	21. (e)	FLAC	458,744	458,744				460,550
Derivative financial instruments - hedge accounting	21. (f)
Foreign exchange derivatives - fair value hedges		n / a	544			544		544
Trade and other payables	21. (e)	FLAC	173,659	173,659				173,659
Lease liabilities	20	n / a	42,616				42,616	n / a
Other financial liabilities	21. (e)	FLAC	8,724	8,724				8,724
Total per category
Financial assets at amortized cost			320,255	320,255				320,255
Financial assets at fair value through profit or loss (FVTPL)			32,682		32,682			32,682
Financial liabilities at amortized cost (FLAC)			641,127	641,127				642,933

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(continued) Financial instruments – classes and categories

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
Totals 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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i. Accounting policies for trade and other receivables

Legend

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