Letno poročilo 2009.pdf - UniCredit Banka Slovenija dd

Note 39: ImpairmentEUR 1,000 2009 2008Impairment of available-for-sale financial assets 83 -Impairment of financial assets, measured at cost 15,528 6,870Increase 29,569 17,363Loans 25,972 17,308Fees 19 17Other assets 3,578 38Decrease (14,041) (10,493)Loans (13,995) (10,460)Fees (14) (16)Other assets (32) (17)Total 15,611 6,870Note 40: Profit or loss from non-current assets held for saleEUR 1,000 2009 2008Profit from non-current assets held for sale 22 2,618Loss from non-current assets held for sale (162) (8)Total (140) 2,610When property and equipment is held for sale and sale is highly probable, the Bank classifies it as non-current asset held for sale. Profit orloss from sales transaction is recognized in the above-shown positions.Note 41: Tax expenseEUR 1,000 2009 2008Current tax 1,938 5,508Deferred tax 511 (464)Total 2,450 5,044EUR 1,000 2009 2008Profit before taxes 11,248 23,527Theoretical tax 21.00% 2,362 22.00% 5,176Tax decrease for deductible income (6.85%) (771) (6.12%) (1,440)Tax on non-deductible expenses 4.24% 477 0.90% 212Deferred taxes 4.54% 511 (1.97%) (464)Change of tax rate 0.37% 42 (0.60%) (142)Adjustment for the calculated deferred taxes 4.17% 469 (1.37%) (322)Other adjustments (1.15%) (129) 6.63% 1,560Total 21.78% 2,450 21.44% 5,044UniCredit Bank · 2009 Annual Report 199