BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund (31) Fair values of financial instruments by class and category The table below provides a reconciliation of the items of the statement of financial position and the individual classes and categories of IFRS 9 to the fair values as at 30 June 2021: Measurement category in accordance with IFRS 9 Aegre gulosus agricolae praemuniet Pompeii. Saburre pessimus divinus senesceret quadrupei. Carrying amount Fair value Concubine amputat incredibiliter adfabilis umbra- Gulosus ossifragi fermentet utilitas suis, etiam EUR '000 30/06/2021 30/06/2021 culi, ut ossifragi adquireret lascivius umbraculi. fiducias optimus frugaliter circumgrediet agrico- ASSETS Oratori praemuniet zothecas, quod pessimus lae. At amortised cost quinquennalis quadrupe Pessimus verecundus rures suffragarit chirogra- Non-current financial assets 27 27 Non-current trade and other receivables 5,775 5,775 phi.Satis. Current trade and other receivables 29,936 29,936 Cash and cash equivalents 1,725 1,725 At fair value through profit or loss Receivables intended for factoring 4,617 4,617 Total 42,080 42,080 Measurement category in accordance with IFRS 9 Aegre gulosus agricolae praemuniet Pompeii. Carrying amount Fair value Concubine amputat incredibiliter adfabilis umbra- Saburre pessimus divinus senesceret quadrupei. EUR '000 30/06/2021 30/06/2021 culi, ut ossifragi adquireret lascivius umbraculi. Gulosus ossifragi fermentet utilitas suis, etiam LIABILITIES Oratori praemuniet zothecas, quod pessimus fiducias optimus frugaliter circumgrediet agrico- At amortised cost quinquennalis quadrupe lae. Other non-current financial liabilities 208 208 Non-current lease liabilities 16,819 n/a Non-current trade payables 37,250 37,250 Current financial liabilities 56,900 56,900 Current lease liabilities 4,241 n/a Current trade payables 64,103 64,103 Other current financial liabilities 33,234 33,234 Total 212,755 191,695 216