4 Associates
In previous years, associates were reported under other financial assets. They have therefore been presented in the 2008/09 financial year as reclassifications from other financial assets to associates. The change in the scope of consolidation relates to the shareholding in Stadtwerke Sinsheim, which was first included in the 2008/09 financial year. The following overviews present the development in the carrying amounts of associates and in key items in their balance sheets and income statements.
Associates
| Euro 000s | 2008/2009 | 2007/2008 | |||
| Gross value at 1.10. | — | — | |||
| Change in scope of consolidation | 5 353 | — | |||
| Measurement at equity | – 859 | — | |||
| Addition | — | — | |||
| Reclassification | 71 901 | — | |||
| Gross value at 30.9. | 76 395 | — | |||
| Amortisation at 1.10. | — | — | |||
| Change in scope of consolidation | — | — | |||
| Amortisation | — | — | |||
| Reclassification | 1 257 | — | |||
| Amortisation at 30.9. | 1 257 | — | |||
| Net value at 30.9. | 75 138 | — | |||
Associates account for the following assets, liabilities, equity, sales and annual net surplus:
| Euro 000s | 2008/2009 | 2007/2008 | |||
| Non-current assets | 653 255 | — | |||
| Current assets | 255 392 | — | |||
| Provisions | 505 287 | — | |||
| Liabilities | 213 580 | — | |||
| Equity | 189 780 | — | |||
| Sales | 722 629 | — | |||
| Annual net surplus | 11 244 | — | |||
The investment income received by the MVV Energie Group from these associates in the 2008/09 financial year amounted to Euro 5 146 thousand.
Apart from Biomasse Rhein-Main GmbH, Flörsheim-Wicker, and in contrast to the
MVV Energie Group, the associates have financial years ending on 31 December. No publicly listed market price is available.
There are no restrictions on disposal or other encumbrances.

