Letno poročilo 2009.pdf - UniCredit Banka Slovenija dd

Annual changes, bonds, level 3EUR 1,000 2009 2008Balance at 1. 1. 30,225 29,857Equity instruments 93 406Purchase - 263Positive changes in fair value and exchange rate differences 93 143Balance at 1. 1. (17,327) (37)Sales (17,290) -Negative changes in fair value (37) (37)Balance at 31. 12. 12,991 30,225Annual changes, bondsEUR 1,000 2009 2008Balance at 1. 1. 217,107 115,027Increases 127,212 121,756Purchase 121,856 22,968Reclassification from Financial assets held for trading - 95,530Positive changes in fair value 5,356 3,258Exchange rate differences - -Decreases (45,638) (19,676)Sales / Redemption (44,987) (19,561)Negative changes in fair value (651) (115)Balance at 31. 12. 298,681 217,107EUR 1.000 31. 12. 2009 Value on date of reclassification 31. 12. 2008Financial assets reclassified out of tradingassets to available-for-sale financial assetsBook value Fair value Book value Fair value Book value Fair value89,733 89,733 95,531 95,531 95,923 95,923In the year 2009, the Bank sold debt securiteis in the amount of 9,513 thousand euros. If the Bank would not have made reclassifications offinancial assets, its Statement of Income would differ in the following position in the following amount:EUR 1,000 2009 2008Gains and losses on financial assets and liabilities held for trading 3,323 392Note 5: Derivatives - hedge accountingEUR 1,000 31. 12. 2009 31. 12. 2008Level 2 Level 2Cash flow hedge 5,672 2,324Total 5,672 2,324Hedging derivatives are valued at fair value, which is a market price in the front-end system OPUS. Clarification on determination of thefair value hierarchy is in the Accounting principles under the Use of estimates and judgements, determining fair values. Clarification ondetermination of the fair value hierarchy is in Accounting Principles under Use of Estimates and Judgements, determining fair values.UniCredit Bank · 2009 Annual Report 183