UBI Banca Group

4.2 Available-for-sale financial assets: composition by debtors/issuers
It e m s / A m o u n t s 31/12/2011 31/12/2010
1. D e b t ins t ru m e n t s 7,551,732 9,635,707
a) Governments and central banks 5,964,174 7,779,641
b) Other public authorities - -
c) Banks 914,064 890,267
d) Other issuers 673,494 965,799
2. Equity ins truments 386,633 490,557
a) Banks 275,412 332,655
b) Other issuers: 111,221 157,902
- insurance companies 4,131 4,499
- financia l c o m panie s 14,877 54,758
- non-financial companies 91,579 95,883
- o ther 634 2,762
3. Units in O.I.C.R. (collective investment instruments) 101,344 124,909
4. Financing - 1,446
a) Governments and central banks - -
b) Other public authorities - -
c) Banks - -
d) Other - 1,446
To tal 8,039,709 10,252,619
Equity instruments include shares acquired by the network banks following partial
conversions of restructured loans.
|1 - NOTA
4.3 Available-for-sale financial assets: hedged assets
Items/Components 31/12/2011 31/12/2010
1. Financial assets subject to fair value specific hedge
a) interest rate ris k 3,913,760 5,694,419
b) price risk - -
c) currency risk - -
d) credit risk - -
e) multiple risks - -
2. Financial assets subject to cash flow specific hedge
a) interest rate ris k - -
b) currency risk - -
c) other - -
Total 3,913,760 5,694,419
Investments in available-for-sale financial assets (government securities – and other debt
instruments) subject to specific fair value hedges on interest rate risk were decreased during
the year.
As summarised in section 5.1 of the part on the income statement, item 90 “Net hedging
income”, the fair value changes in hedging contracts and the underlying securities led to the
recognition of a net gain of €3.2 million.
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