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  "notes": "Page 270 of the Lufthansa Group Annual Report 2025, detailing accounting standards for financial assets and hedging.",
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      "text": "The Lufthansa Group uses derivatives for hedging, which are classified as “derivative financial instruments as an effective part of a hedging relationship” provided all requirements for hedge accounting are satisfied.",
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      "text": "Financial instruments are recognised at fair value on the settlement date, i.e. on the date that they are created or transferred. With the exception of trade receivables and financial assets at fair value through profit or loss, financial assets are capitalised at fair value plus transaction costs.",
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