Annual Financial Statements 2010 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
A – Accounting policies (CoNTINuED)
Annual changes in financial assets at fair value level 3 (€ m)
held fOr tradiNg
2010
fiNaNcial assets
at fair Value
thrOugh
prOfit Or lOss aVailable fOr sale hedgiNg deriVatiVes
Opening balances 250 98 2,248 –
increases 38 228 334 1
Purchases 22 15 267 –
Profits recognised in:
Income statement 2 24 6 –
of which unrealised gains 2 23 – –
Equity X X 52 –
Transfers from other levels – – – –
Other increases 14 189 10 1
decreases –234 –123 –600 –
Sales –36 –12 –330 –
Redemptions –19 –110 –104 –
Losses recognised in:
Income statement –9 –1 –4 –
of which unrealised losses –6 –1 –3 –
Equity X X –72 –
Transfers to other levels –5 – –71 –
Other decreases –165 – –18 –
closing balance 54 204 1,982 1
Annual changes in financial liabilities at fair value level 3 (€ m)
held fOr tradiNg
2010
fiNaNcial liabilities
at fair Value
thrOugh
prOfit Or lOss hedgiNg deriVatiVes
Opening balances 25 – –
increases 108 1 41
Issuance 10 – 25
Losses recognised in:
Income statement 18 – –
of which unrealised losses 14 – –
Equity X X –
Transfers from other levels – – –
Other increases 80 1 15
decreases –68 –1 –15
Redemptions –28 – –
Purchases –29 – –15
Profits recognised in:
Income statement –9 – –
of which unrealised gains –8 – –
Equity X X –
Transfers to other levels –2 – –
Other decreases – –1 –
closing balances 65 0 25
Bank Austria · Annual Financial Statements 2010
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