Annual Financial Statements 2011 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
B – Notes to the income statement (CoNTINuED)
B.3 – Dividend income and similar revenue
diVideNds
B.4 – Gains and losses on financial assets and liabilities held for trading (€ m)
uNrealised
prOfits
2011 2010
iNcOme frOm
uNits iN
iNVestmeNt
fuNds tOtal diVideNds
realised
prOfits
2011
uNrealised
lOsses
2010
realised
lOsses Net prOfit Net prOfit
financial assets held for trading 36 373 –10 –502 –103 295
Debt securities 10 38 –9 –48 –9 95
Equity instruments – 19 –1 –18 – 5
Units in investment funds – – – – – –
Loans – – – – – –
Other 25 316 – –435 – 94 194
financial liabilities held for trading – 2 –7 –1 –6 –11
Debt securities – – – – – –
Deposits – – – – – –
Other – 2 –7 –1 –6 –11
Other financial assets and liabilities: exchange differences x x x x 273 162
derivatives 508 904 –516 –770 72 –145
Financial derivatives 505 904 –396 –770 190 –117
on debt securities and interest rates 465 867 –359 –734 239 11
on equity securities and share indices 31 8 –29 –6 4 56
on currency and gold X X X X –53 –184
other 10 28 –8 –30 – –
Credit derivatives 2 – –120 – –118 –28
tOtal 544 1,279 –533 –1,273 236 301
B.5 – Fair value adjustments in hedge accounting (€ m)
2011 2010
gains on:
Fair value hedging instruments 42 9
Hedged asset items (in fair value hedge relationship) 45 17
Hedged liability items (in fair value hedge relationship) – –
Cash-flow hedging derivatives – –
total gains on hedging activities 87 26
losses on:
Fair value hedging instruments –66 –22
Hedged asset items (in fair value hedge relationship) –11 –5
Hedged liability items (in fair value hedge relationship) –6 –1
total losses on hedging activities –84 –28
Net hedgiNg result 3 –2
Bank Austria · Annual Financial Statements 2011
(€ m)
iNcOme frOm
uNits iN
iNVestmeNt
fuNds tOtal
Financial assets held for trading 1 – 1 1 – 1
Available-for-sale financial assets 21 5 26 13 8 22
Financial assets at fair value through profit or loss – – – – – –
Investments 9 X 9 9 X 9
tOtal 31 5 35 23 8 31
98