98 Dialog Semiconductor Plc | Annual report and accounts 2012  |  Section 4 | Consolidated financial statements and notes Notes to the consolidated financial statements 22. Additional disclosures on financial instruments  For the year ended 31 December 2012  Amount categorised in accordance with IAS 39:  Amounts recognised in the statement of financial position according to IAS 39  Category  in accordance  with IAS 39  Carrying amount 31 December 2012 US$000 Amortised cost US$000 Cost US$000 Fair value  recognised  in other  comprehensive  income  US$000  Fair value  recognised in  profit or loss  US$000  Fair value 31 December 2012 US$000 Assets  Cash at bank and Short-term  deposits  LaR  306,117 306,117 – –  –  306,117 Restricted cash  LaR  – – – –  –  – Deposits designated as a  hedging instrument  n/a  6,318 – – 6,318  –  6,318 Trade accounts receivable and  other receivable  LaR  82,887 82,887 – –  –  82,887 Other non-derivative financial  assets  Deposits for hedging contracts  LaR  368 368 – –  –  368 Derivative financial assets  Derivatives without hedging relationship  n/a  – – – –  –  – Derivatives with hedging relationship  n/a  2,752 – – 2,752  –  2,752 Liabilities   Trade account payables  FLAC  100,616 100,616 – –  –  100,616 Other payables  FLAC  5,600 5,600 – –  –  5,600 Other financial liabilities  FLAC  180,262 180,262 – –  –  180,262 Derivative financial liabilities  Derivatives without hedging relationship  n/a  – – – –  –  – Derivatives with hedging relationship  n/a  472 – – 472  –  472 Of which aggregated by category in  accordance with IAS 39:  Loans and receivables (LaR)  389,372 389,372 – –  –  389,372 Deposits designated as a hedging instrument  6,318 – – 6,318  –  6,318 Held-to-maturity investments (HtM)  – – – –  –  – Available-for-sale financial assets (AfS)  – – – –  –  – Derivatives without hedging relationship  – – – –  –  – Derivatives with hedging relationship  2,280 – – 2,280  –  2,280 Financial liabilities at amortised cost (FLAC)  (286,478) (286,478) – –  –  (286,478)