Annual Financial Statements 2011 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
C – Notes to the statement of financial position (CoNTINuED)
C.21 – Hedging derivatives
fair Value
leVel 1
fair Value
leVel 2
31 dec. 2011 31 dec. 2010
fair Value
leVel 3 tOtal
fair Value
leVel 1
fair Value
leVel 2
C.22 – Deferred tax liabilities (€ m)
31 dec. 2011 31 dec. 2010
deferred tax liabilities related to:
Loans and receivables with banks and customers 54 35
Assets/liabilities held for trading 104 43
Other financial instruments 240 182
Property, plant and equipment/intangible assets 80 106
Other assets/liabilities 127 24
Deposits from banks and customers 1 1
Other 38 27
tOtal 643 417
Pursuant to IAS 12.39, no deferred tax liabilities were recognised for temporary differences in connection with investments in domestic group
companies and foreign subsidiaries amounting to € 1,281 m because from a current perspective, they are not intended to be sold.
The statement of financial position at 31 December 2011 does not include any “Liabilities included in disposal groups classified as held for sale”.
Bank Austria · Annual Financial Statements 2011
(€ m)
fair Value
leVel 3 tOtal
financial derivatives – 2,591 – 2,591 – 2,883 25 2,909
Fair value – 178 – 178 – 185 – 185
Cash flows – 2,413 – 2,413 – 2,698 25 2,723
Net investment in foreign subsidiaries – – – – – – – –
credit derivatives – – – – – – – –
Fair value – – – – – – – –
Cash flows – – – – – – – –
tOtal – 2,591 – 2,591 – 2,883 25 2,909
C.23 – Liabilities included in disposal groups classified as held for sale
118