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Investor Presentaiton

132 A.P. Møller-Mærsk A/S Annual Report 2020 Financials Parent company financial statements Notes index Note 13 Financial instruments by category - continued Table 13.2 Movement during the year in level 3 Carrying amount 1 January 2019 Carrying amount 31 December 2019 Disposal Gains/losses recognised in other comprehensive income Carrying amount 31 December 2020 Note 14 Pledges After separating the drilling activities in 2019, the company holds no property, plant and equipment. Pledges Vessels and containers, etc., owned by subsidiaries with a carrying amount of USD 0.7bn (USD 1.4bn) have been pledged as security for loans of USD 0.3bn (USD 0.6bn). Non-listed shares Total financial Table 13.2 assets Equity investments (FVOCI) 2 2 2 2 431 4 3 1 Amounts in USD million == Financial instruments measured at fair value Financial instruments measured at fair value can be divided into three levels: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices) Level 3 - Inputs for the asset or liability that are not based on observable market data. Fair value of listed shares falls within level 1 of the fair value hierarchy. Non-listed shares and other securities fall within level 3 of the fair value hierarchy. Fair value of derivatives falls mainly within level 2 of the fair value hierarchy and is calculated on the basis of observable market data as of the end of the reporting period. Fair value of level 3 assets and liabilities is primarily based on the present value of expected future cash flows. A reasonably possible change in the discount rate is not estimated to affect the company's profit or equity significantly. Financial instruments carried at amortised cost Fair value of the short-term financial assets and other financial liabilities carried at amortised cost is not mate- rially different from the carrying amount. In general, fair value is determined primarily based on the present value of expected future cash flows. Where a market price was available, however, this was deemed to be the fair value. Fair value of listed issued bonds is within level 1 of the fair value hierarchy. Fair value of the remaining borrowing items is within level 2 of the fair value hierarchy and is calculated on the basis of discounted interests and in- stalments.
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