Letno poročilo 2009.pdf - UniCredit Banka Slovenija dd

Note 7: Held-to-maturity financial assetsEUR 1,000 31. 12. 2009 31. 12. 2008Level 3 Level 3Bonds, banks 29,773 29,721Total 29,773 29,721EUR 1,000 2009 2008Balance at 1. 1. 29,721 -Increases 145 29,721Reclassification from financial assets held for trading - 29,640Purchase 145 77Positive changes in fair value - 4Decreases (93) -Sales / Redemption (93) -Balance at 31. 12. 29,773 29,721As at 31 December, the total volume of the securities held-to-maturity was in the pool of securitis eligible for borrowings from the Centralbanks.Clarification on determination of the fair value hierarchy is in the Accounting principles under the Use of estimates and judgements,determining fair values.EUR 1.000Financial assets reclassified out of trading assets to heldto-maturityfinancial assets31. 12. 2009Value on date ofreclassification 31. 12. 2008Book value Fair value Book value Fair value Book value Fair value29,773 29,765 29,640 29,640 29,721 29,645If the Bank would not have made reclassifications of financial assets, its Statement of Income would differ in the following position in thefollowing amount:EUR 1.000 2009 2008Gains and losses on financial assets and liabilities held for trading (8) 5Note 8: Non-current assets held for saleEUR 1,000 31. 12. 2009 31. 12. 2008Non-current assets held for sale received as payment of claims 65 466Total 65 466UniCredit Bank · 2009 Annual Report 185