Other receivables and assets have been broken down into their respective contents and counterparties in the tables below. The hedging relationship has also been stated in the case of derivative financial instruments.

Derivative financial instruments involve interest, currency and commodity derivatives mainly for electricity, gas and coal. Further information about financial instruments can be found under Note 22.

Write-downs on other receivables and assets developed as follows:

The credit risks involved in other receivables and assets and their maturity structure were as follows:

To minimise the counterparty risk involved in highly fluctuating fair values of energy trading derivatives, security deposits are exchanged with external partners. These involve margins. To reduce counterparty risks, payments are made both on the EEX (European Energy Exchange) and in some cases within the framework of bilateral agreements. These are reflected in receivables from security deposits for energy trading transactions. Receivables from security deposits amount to Euro 91 416 thousand (previous year: Euro 11 396 thousand).

Loans mainly involve current loans to MVV GmbH amounting to Euro 2 712 thousand (previous year: Euro 32 233 thousand). Receivables and assets from contracting agreements without finance leases involve investments in the value-added services segment leading to energy savings at customers and thus to a receipt of revenues at the MVV Energie Group in future.

Miscellaneous other assets largely involve input tax only eligible for deduction upon invoicing (Euro 31 824 thousand; previous year: Euro 11 495 thousand). There were no indications of impairment in the case of non-impaired other receivables and assets. All write-downs undertaken were calculated following individual consideration of each case and were not based on any general allowance.