Letno poročilo 2007 - UniCredit Banka Slovenija dd

Notes on the income statementNote 18:Net interest incomeInterest income and similar incomeEUR 1,000 2007 2006Cash and balances with central banks 493 128Financial assets held for trading 27,257 2,246Financial assets designated at fair valuethrough profit or loss1,174 1,038Derivatives - Hedging instruments 2,599 602Available-for-sale financial assets 4,935 5,574Loans and receivables (including financeleasing)77,721 58,554Banks 5,135 9,627Non-banks 72,586 48,927Held-to-maturity financial assets 682 8,729Other financial assets 253 899Total 115,114 77,770Interest expence and similar expenceEUR 1,000 2007 2006Financial liabiliteis held for trading 22,143 -Derivatives - Hedging instruments 2,530 712Financial liabilities measuredat amortised costs54,691 44,087Banks 39,892 33,143Non-banks 14,799 10,944Other liabilities (included finance leasing) - 69Total 79,364 44,868Net interest income 35,750 32,902Interest income on impaired financial assets in 2007 amounts to2,496 thousands euros. The amount represents the best estimationbased on the interest income for the clients of which loans on31 December 2007 were impaired.Due to the change in accounting policy in the year 2007, interestincome and expense from financial assets and liabilities held fortrading (financial derivatives) were presented in financial statementsfor 2006 within position “Gains and losses on financial assets andliabilities held for trading”. In the financial statements for 2007 theresult is presented as interest income or expenses. Interest incomefrom financial assets and liabilities held for trading for 2006 wouldbe according to the new accounting policy 6,496 thousands eurosand interest expenses for financial assets and liabilities 6,728thousands euros.Note 19:DividendsEUR 1,000 2007 2006Available for sale, equity securities 21 56Total 21 56Note20:Fee and commission net incomeFee and commission incomeEUR 1,000 2007 2006Security and custody business 4,475 2,957Loan and lending business 5,259 3,453Payments, currency and foreign exchangetrade6,788 6,569Financial derivatives 17,002 7,246Other 1,163 257Total 34,687 20,482UniCredit Bank · 2007 Annual Report 173