... guarantee. All rights reserved. Illustrative financial statements International Financial Reporting Standards July 2008 148 IFRS Illustrative Financial Statements July 2008 This page has ... euro 2008 2007 Fixed rate instruments Financial assets 4,522 4,479 Financial liabilities (15,287) (9,537) (10,765) (5,058) Variable rate instruments Financial liabilities (10,379) (14,337) ... any amounts offset in accordance with IAS 32 Financial Instruments: Presentation and any impairment losses recognised in accordance with IAS 39 Financial Instruments: Recognition and Measurement....