Annual Financial Statements 2011 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
C – Notes to the statement of financial position (CoNTINuED)
C.24 – other liabilities
C.25 – Provisions for risks and charges (€ m)
31 dec. 2011 31 dec. 2010
pensions and other post-retirement benefit obligations 3,664 3,791
Other provisions for risks and charges 540 506
Legal disputes 258 197
Staff expenses 15 5
Other 268 304
tOtal 4,204 4,297
Bank Austria · Annual Financial Statements 2011
(€ m)
31 dec. 2011 31 dec. 2010
Liabilities in respect of financial guarantees issued – –
Impairment of financial guarantees issued, of credit derivatives, of irrevocable commitments to distribute funds 249 205
Accrued expenses other than those to be capitalised for the financial liabilities concerned 113 90
Share-based payments classified as liabilities under IFRS 2 – –
Other liabilities due to employees 384 371
Other liabilities due to other staff 9 6
Other liabilities due to directors and statutory auditors – –
Interest and amounts to be credited 43 63
Items in transit between branches and not yet allocated to destination accounts 2 –
Available amounts to be paid to others 53 18
Items in processing 1,128 1,051
Entries related to securities transactions – 1
Items deemed definitive but not attributable to other lines 290 269
Liabilities for miscellaneous entries related to tax collection service – –
Adjustments for unpaid portfolio entries – –
Tax items different from those included in tax liabilities 56 49
Other entries 453 448
tOtal 2,782 2,573
As at 31 December 2011, the total amount of liabilities which are attributable to “deposits from banks/customers, debt securities in issue and other
liabilities” was € 170,213 m (2010: € 163,542 m).
Provisions for risks and charges: annual changes (€ m)
2011
peNsiONs aNd pOstretiremeNt
beNefit
ObligatiONs Other prOVisiONs tOtal
Opening balance 3,791 506 4,297
increases 247 182 430
Provisions for the year 66 167 233
Changes due to the passage of time 180 – 180
Other increases 2 15 16
decreases –374 –148 –523
Use during the year –224 –100 –324
Other decreases –151 –48 –199
clOsiNg balaNce 3,664 540 4,204
119