(10) Other invested assets

N76 CLASSIFICATION OF OTHER INVESTED ASSETS
  FIGURES IN EUR MILLION
    Carrying amounts
       
    31.12.2013 31.12.2012
  Loans and receivables 2 117
  Financial assets available for sale 3,029 3,384
  Financial assets at fair value through profit or loss 90
  Total 3,121 3,501
   
N77 LOANS AND RECEIVABLES
  FIGURES IN EUR MILLION
     Amortised cost Unrealised gains/losses Fair value
               
    31.12.2013 31.12.2012 31.12.2013 31.12.2012 31.12.2013 31.12.2012
  Loans to affiliated companies 113 3 116
  Other loans 2 4 2 4
  Total 2 117 3 2 120
   

The book value of loans and receivables is based on Purchase cost costs.

N78 FINANCIAL ASSETS AVAILABLE FOR SALE
  FIGURES IN EUR MILLION
      Amortised cost Unrealised gains/losses Fair value
               
    31.12.2013 31.12.2012 31.12.2013 31.12.2012 31.12.2013 31.12.2012
  Participations in partnerships 824 775 317 307 1,141 1,082
  Other participating interests 71 142 4 7 75 149
  Other short-term investments 1,813 2,152 1 1,813 2,153
  Total 2,708 3,069 321 315 3,029 3,384
   

The book value of financial assets available for sale is based on fair values. Unrealised gains/losses are recognised under “Other comprehensive income” and shown under “Other reserves” in shareholders’ equity. Short-term investments consist predominantly of overnight money and time deposits with a maturity of up to one year.

N79 RATING STRUCTURE OF OTHER SHORT-TERM INVESTMENTS
  FIGURES IN EUR MILLION
    Fair value
       
    31.12.2013 31.12.2012
  AAA 15
  AA 222 329
  A 885 965
  BBB or lower 539 635
  No rating 167 209
  Total 1,813 2,153
   

Financial assets at fair value through profit or loss relate to purchased life insurance policies.