| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Financial assets at amortized cost | | Financial assets at fair value through profit or loss | | | | Derivatives designated in hedge relationships | | Financial
liabilities at
amortized
cost | | Total | | September 30, 2026 | €m | | €m | | | | €m | | €m | | €m | | Assets | | | | | | | | | | | | | Derivative financial instruments | — | | | — | | | | | 17.5 | | | — | | | 17.5 | | | Trade and other receivables excluding non-financial assets | 401.4 | | | — | | | | | — | | | — | | | 401.4 | | | Cash and cash equivalents | 137.1 | | | 138.5 | | | | | — | | | — | | | 275.6 | | | | | | | | | | | | | | | Liabilities | | | | | | | | | | | | | Derivative financial instruments | — | | | — | | | | | (74.6) | | | — | | | (74.6) | | | | | | | | | | | | | | | Trade and other payables excluding non-financial liabilities | — | | | — | | | | | — | | | (789.0) | | | (789.0) | | | Loans and borrowings | — | | | — | | | | | — | | | (2,313.1) | | | (2,313.1) | | | Total | 538.5 | | | 138.5 | | | | | (57.1) | | | (3,102.1) | | | (2,482.2) | |
Trade and other receivables disclosed in the table above are net of contract liabilities related to discounts and trade marketing expenses of €151.9 million.
Loans and borrowings includes €95.8 million relating to lease liabilities. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Financial assets at amortized cost | | Financial assets at fair value through profit or loss | | | | Derivatives designated in hedge relationships | | Financial
liabilities at
amortized
cost | | Total | | December 31, 2025 | €m | | €m | | | | €m | | €m | | €m | | Assets | | | | | | | | | | | | | Derivative financial instruments | — | | | — | | | | | 4.9 | | | — | | | 4.9 | | | Trade and other receivables excluding non-financial assets | 315.8 | | | — | | | | | — | | | — | | | 315.8 | | | Cash and cash equivalents | 108.7 | | | 216.1 | | | | | — | | | — | | | 324.8 | | | | | | | | | | | | | | | Liabilities | | | | | | | | | | | | | Derivative financial instruments | — | | | — | | | | | (131.6) | | | — | | | (131.6) | | | | | | | | | | | | | | | Trade and other payables excluding non-financial liabilities | — | | | — | | | | | — | | | (740.5) | | | (740.5) | | | Loans and borrowings | — | | | — | | | | | — | | | (2,291.2) | | | (2,291.2) | | | Total | 424.5 | | | 216.1 | | | | | (126.7) | | | (3,031.7) | | | (2,517.8) | |
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