Výročná správa 2009 - Komunálna Poisťovňa

(All amount are in thousands of Euros, unless stated otherwise)Available for saleYear ended 31 December 2009 2008Equity securities- listed 2,975 105- unlisted 6,817 1Debt securities with fixed rate- listed 83,338 18,301- unlisted - -Debt securities with floating rate- listed 26,946 19,888Total financial assets available for sale 120,076 38,295At fair value through profit and lossYear ended 31 December 2009 2008Equity securities- listed 9,321- unlisted 1,844Debt securities with floating rate 5,683 2,326Debt securities with fixed rate 140 -Total 16,988 2,326Movement in financial assets during 2009 and 2008 is shown in the following table (except for‘Receivables’ – Note 10):Heldto maturityAt fair valuethrough profitor lossAvailablefor saleTotalAt 1 January 2008 3,800 881 24,579 29,260Additions - 1,061 13,199 14,260Disposals (805) - (2,493) (3,298)Fair value net gains - 232 (232) -Exchange rate difference from translationto presentation currency408 152 3,242 3,802At 31 December 2008 3,403 2,326 38,295 44,024Exchange rate difference from translationto presentation currency(10) - - (10)Business combination (Note 14) 49,074 13,429 63,823 126,326Additions 5,909 13,595 144,998 164,502Disposals (11,955) (13,507) (129,528) (154,990)Release of provision 3,204 - 116 3,320Fair value net gains - 1,145 2,372 (3,517)At 31 December 2009 49,625 16,988 120,076 186,689In accordance with the amendment to IFRS 7 on disclosing information that reflects the significanceof inputs in valuing financial assets at fair value issued by IASB at 5 March 2009, theCompany classified the financial assets according to the following fair-value hierarchy:Level 1: financial assets and liabilities valued based on the prices quoted in active markets;Level 2: in determining the fair value of financial assets and liabilities, valuation techniques areused with inputs that are based on the market observable data;Level 3: the fair value of financial assets and liabilities is determined using valuation techniqueswith inputs other than market observable data.Ročná účtovná závierka a komentár I Company Accounts167