| 2013 | 2012 | |
|---|---|---|
| Restated | ||
| Change in net-current assets | ||
| Change in inventories | 5,086 | -7,346 |
| Change in receivables | 1,946 | 79,940 |
| Change in income tax receivables | 8,998 | -10,008 |
| Change in prepaid expenses and accrued income | -178 | -121 |
| Change in income tax liabilities | 2,068 | -15,964 |
| Change in other current liabilities | -29,754 | -74,937 |
| Change in current provisions | -570 | -20,142 |
| Change in deferred income and accrued expenses | 4,354 | 5,758 |
| Change in replacement values, held for trading positions | -8,966 | 9,700 |
| Change in securities and other financial instruments | 1 | 1,286 |
| Change in net-current assets held for sale | 4,861 | -1,495 |
| Total change in net-current assets | -12,154 | -33,329 |
Prepaid expenses and accrued income
| 31.12.2013 | 31.12.2012 | |
|---|---|---|
| Prepayment of energy and transport rights | 51 | 5 |
| Other prepaid expenses | 5,698 | 5,490 |
| Total | 5,749 | 5,495 |
Deferred income and accrued expenses
| 31.12.2013 | 31.12.2012 | |
|---|---|---|
| Restated | ||
| Accrued interest | 4,265 | 4,267 |
| Accrued annual leave and overtime | 7,982 | 7,936 |
| Accrued other personnel expenses | 3,730 | 5,785 |
| Accrued capital, other taxes, charges and levies | 5,411 | 5,059 |
| Other accrued expenses | 19,162 | 13,387 |
| Total | 40,550 | 36,434 |
The accruals and deferrals contain both prepaid as well as deferred positions.
The accrued anticipatory income is allocated to the category other financial receivables and the deferred anticipatory expenses to the category other financial liabilities. They are measured at amortised cost and are due within one year. The fair values have been taken as the carrying amounts.