2011 Annual Report Financial Supplements - BDO

The financial assets and liabilities measured at fair value in the statements of financialposition as of December 31, 2011 and 2010 are grouped into the fair value hierarchy aspresented in the following table. For the purpose of this disclosure, the investments inunquoted equity securities classified as AFS amounting to P570 and P927 in 2011 and2010, respectively, in the BDO Unibank Group financial statements and P310 and P662 in2011 and 2010, respectively in the Parent Bank financial statements are measured at costless impairment charges because the fair value cannot be reliably measured and thereforeare not included. Unquoted equity securities consist of preferred shares and commonshares of various unlisted local companies.BDO Unibank GroupDecember 31, 2011Notes Level 1 Level 2 TotalResourcesFinancial assets at FVTPL 9.01Derivative financial assets P 1,890 P 1,849 P 3,739Government bonds 949 - 949Other debt securities 58 - 58Equity securities - quoted 77 - 772,974 1,849 4,823AFS securities 9.02Government debt securities 55,065 56 55,121Other debt securities-quoted 28,279 - 28,279Equity securities 5,516 439 5,95588,860 495 89,355P 91,834 P 2,344 P 94,178LiabilitiesDerivatives with negativefair values 18 P 1,877 P 1,443 P 3,320December 31, 2010ResourcesFinancial assets at FVTPL 9.01Derivative financial assets P 3,380 P 1,730 P 5,110Government bonds 1,640 - 1,640Other debt securities 610 - 610Equity securities 12 - 125,642 1,730 7,372AFS securities 9.02Government debt securities 52,299 78 52,377Other debt securities-quoted 26,211 - 26,211Equity securities 6,140 19 6,15984,650 97 84,747P 90,292 P 1,827 P 92,119LiabilitiesDerivatives with negativefair values 18 P 3,168 P 1,547 P 4,715www.bdo.com.ph 53