[23] Other financial assets
Other financial assets of €202.5 million (31 December 2013: €166.3 million) comprise the following: > TABLE 063
|
Other financial assets |
|
063 |
|
in € million |
2014 |
2013 |
|
Pension assets |
21.6 |
22.4 |
|
Investments in non-consolidated subsidiaries |
7.9 |
7.8 |
|
Other investments |
3.4 |
4.1 |
|
Loans receivable |
0.6 |
0.8 |
|
Non-current securities |
0.8 |
0.8 |
|
Derivative financial instruments |
– |
15.7 |
|
Other non-current financial assets |
34.3 |
51.7 |
|
|
|
|
|
Derivative financial instruments |
43.7 |
3.6 |
|
Financial receivables from affiliated companies and related companies |
6.8 |
7.6 |
|
Financial receivables from third parties |
5.6 |
4.0 |
|
Deferred charges and prepaid expenses |
28.8 |
25.7 |
|
Sundry financial assets |
83.3 |
73.8 |
|
Other current financial assets |
168.2 |
114.7 |
|
|
|
|
|
Total other financial assets |
202.5 |
166.3 |
Pension assets relate to asset surpluses from two defined benefit plans in the United Kingdom (31 December 2013: four) in which plan assets exceed the present value of the defined benefit obligation (see note [28]).
The current derivative financial instruments essentially include the put option on a portion of the shares in Linde Hydraulics amounting to €34.7 million. As at 31 December 2013, this put option had been recognised under non-current derivative financial instruments in the amount of €15.7 million.
The sundry financial assets essentially include non-derivative financial receivables amounting to €62.3 million (31 December 2013: €35.7 million) that fall within the scope of IFRS 7.