99 22. Additional disclosures on financial instruments continued Amounts recognised in the statement of financial position according to IAS 39  Category  in accordance  with IAS 39  Carrying amount 31 December 2011 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 2011 US$000 Assets  Cash at bank and Short-term  deposits  LaR  111,391 111,391 – –  – 111,391 Restricted cash  LaR  – – – –  – – Deposits designated as a  hedging instrument  n/a  2,199 – – 2,199  – 2,199 Trade accounts receivable and  other receivable  LaR  46,729 46,729 – –  – 46,729 Other non-derivative financial  assets  Deposits for hedging contracts  LaR  – – – –  – – Derivative financial assets  Derivatives without hedging relationship  n/a  – – – –  – – Derivatives with hedging relationship  n/a  25 – – 25  – 25 Liabilities   Trade account payables  FLAC  46,567 46,567 – –  – 46,567 Other payables  FLAC  3,890 3,890 – –  – 3,890 Other financial liabilities  FLAC  1,034 1,034 – –  – 1,034 Derivative financial liabilities  Derivatives without hedging relationship  n/a  – – – –  – – Derivatives with hedging relationship  n/a  6,552 – – 6,552  – 6,552 Of which aggregated by category in  accordance with IAS 39:  Loans and receivables (LaR)  158,120 158,120 – –  – 158,120 Deposits designated as a hedging instrument  2,199 – – 2,199  – 2,199 Held-to-maturity investments (HtM)  – – – –  – – Available-for-sale financial assets (AfS)  – – – –  – – Derivatives without hedging relationship  – – – –  – – Derivatives with hedging relationship  (6,527) – – (6,527) – (6,527) Financial liabilities at amortised cost (FLAC)  (51,491) (51,491) – –  – (51,491) The fair value of derivatives has been determined with reference to available market information (Level 2). The carrying amounts of the loans and  receivables and financial liabilities approximate their fair values due to short-term maturities. Since the market conditions affecting non-current liability  component of convertible bond are unchanged the fair value is equal to the carrying amount. 