Prepayments for green electricity certificates were initially recognised under “fair value through profit or loss”. The fair value of prepaid green electricity certificates is determined using a valuation model which takes into account current third-party selling prices as well as expected future price developments. Prepayments for long-term electricity procurement agreements are amortised on the basis of the physical delivery of electricity and held solely for this purpose. The loan granted is allocated to the category “Loans and receivables” and carried at amortised cost. The interest rate is variable and market-compliant. All other financial securities in non-current assets are classified as “available for sale” and recognised at fair value. This does not affect listed shares or equity securities for which there is no active market and hence for which the fair value cannot be reliably determined. The fair value corresponds to the acquisition value less impairments.