Annual Financial Statements 2010 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
C – Notes to the statement of financial position (CoNTINuED)
C.3 – Financial assets at fair value through profit or loss
fair Value
leVel 1
31 dec. 2010 31 dec. 2009
fair Value
leVel 2
fair Value
leVel 3
fair Value
leVel 1
fair Value
leVel 2
This item shows assets in respect of which Bank Austria used the option to designate financial instruments as at fair value through profit or loss in
order to avoid inconsistencies in the valuation of assets and liabilities which are connected with each other. Most of these assets are complex structures
with embedded derivatives.
Bank Austria · Annual Financial Statements 2010
(€ m)
fair Value
leVel 3
Debt securities 12 73 46 10 109 58
Structured securities – – – – – –
Other debt securities 12 73 46 10 109 58
Equity instruments 15 – – 18 – –
Units in investment funds – – 157 – – 34
Loans – – – – – 6
Structured – – – – – –
Other – – – – – 6
tOtal 27 73 204 28 109 98
Financial assets at fair value through profit or loss: annual changes (€ m)
debt securities
equity
iNstrumeNts
2010
uNits iN
iNVestmeNt
fuNds lOaNs tOtal
Opening balance 176 18 34 6 235
increases 96 2 226 – 324
Purchases 81 2 16 – 98
Positive changes in fair value 4 – 15 – 19
Other increases 11 – 196 – 207
decreases –141 –5 –103 –7 –255
Sales –19 – –13 – –32
Redemptions –109 –3 – 90 –6 –209
Negative changes in fair value –4 – – – –4
Other decreases –8 –2 –1 – –10
clOsiNg balaNce 131 15 158 0 304
C.4 – Available-for-sale financial assets
fair Value
leVel 1
31 dec. 2010 31 dec. 2009
fair Value
leVel 2
fair Value
leVel 3
fair Value
leVel 1
fair Value
leVel 2
(€ m)
fair Value
leVel 3
Debt securities 4,844 10,441 1,606 2,549 5,657 1,905
Structured securities – 1 419 1 3 419
Other 4,844 10,440 1,187 2,547 5,654 1,486
Equity instruments 53 113 295 65 147 272
Measured at fair value 53 113 256 65 147 263
Carried at cost – – 40 – – 9
Units in investment funds 11 99 81 11 148 70
Loans – – – – – –
tOtal 4,908 10,654 1,982 2,625 5,953 2,248
91