Annual report 2004 (PDF, 4141 kB) - Unicredit Bank

(1) Reclassification of derivative financial instruments of CZK 260 million within the
separate caption “Derivative financial instruments” for IFRS purposes from “Other
assets”, where derivatives were recorded under CAS.
(2) Reclassification of derivative financial instruments of CZK 256 million within the
separate line “Derivative financial instruments and other trading liabilities” for IFRS
purposes from item “Other liabilities”, where derivatives were recorded under CAS.
(3) Under CAS, provision of CZK 256 million was included in general provision in the item
“Other liabilities”. Under IFRS a portfolio provision of CZK 256 million is included in
“Loans and advances to customers”.
(4) “Loans and advances to costumers” are revalued according to IFRS by CZK 5 million.
(5) Reclassification of deffered tax asset of CZK 41 million within the separate caption
“Deffered tax asset” for IFRS purposes from “Other assets”, where tax asset were
recorded under CAS.
(6) Reclassification of provisions of CZK 37 million within the separate caption “Provisions”
for IFRS purposes from “Other liabilities”, where provisions were recorded under CAS.
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