[23] Other financial assets
Other financial assets of €166.3 million (31 December 2012: €156.9 million) comprise the following: >> Table 063
|
Other financial assets |
|
>> TABLE 063 |
|
in € million |
2013 |
2012 |
|
|
|
|
|
Pension assets |
22.4 |
22.8 |
|
Investments in non-consolidated subsidiaries |
7.8 |
3.9 |
|
Other investments |
4.1 |
2.7 |
|
Loans receivable |
0.8 |
0.7 |
|
Non-current securities |
0.8 |
0.8 |
|
Derivative financial instruments |
15.7 |
19.7 |
|
Other non-current financial assets |
51.7 |
50.2 |
|
|
|
|
|
Derivative financial instruments |
3.6 |
4.2 |
|
Financial receivables from affiliated companies and related companies |
7.6 |
8.5 |
|
Financial receivables from third parties |
4.0 |
1.1 |
|
Deferred charges and prepaid expenses |
25.7 |
20.4 |
|
Sundry financial assets |
73.8 |
72.6 |
|
Other current financial assets |
114.7 |
106.8 |
|
|
|
|
|
Total other financial assets |
166.3 |
156.9 |
Pension assets relate to asset surpluses from four defined benefit plans in the United Kingdom in which plan assets exceed pension obligations.
The non-current derivative financial instruments include the put option on the remaining shares in Linde Hydraulics amounting to €15.7 million (2012: €19.7 million).
The sundry financial assets essentially include receivables from value added tax amounting to €37.5 million (31 December 2012: €37.2 million) and non-derivative financial receivables amounting to €35.7 million (31 December 2012: €35.2 million) that fall within the scope of IFRS 7.