MOL Hungarian Oil and Gas Public Limited Company

MOL Hungarian Oil and Gas Public Limited CompanySupplementary Notes for the year ending on 31 December 200923.2. Impairment and reversal of impairment on short-term investmentsHUF millionDescriptionSubsidiariesJointventuresAssociatecompaniesOtherinvestmentsTotalGross closing balance of 2008 505 0 273 0 778Gross closing balance of 2009 505 0 227 0 732Opening impairment balance of 2008 505 0 89 0 594Increase of impairment 0 0 1 0 1Closing impairment balance of 2008 505 0 90 0 595Decrease of impairment* 0 0 (83) 0 (83)Closing impairment balance of 2009 505 0 7 0 512Closing net balance of 2008 0 0 183 0 183Closing net balance of 2009 0 0 220 0 220*Decrease of impairment attributable to liquidation of Algynvest Kft.24. Changes of treasury shares in the current yearDescriptionNumber of shares(pieces)Book value of shares(HUF million)Opening balance of treasury shares 8,781,943 103,407Sale of treasury shares (10,205,062) (184,099)Lend of treasury shares (4,965,582) (129,518)Share-exchange, Share swap* (5,010,501) (108,232)Impairment of treasury shares** 0 (17,779)Decreases (20,181,145) (439,628)Get back of lent treasury shares 11,281,643 190,577Exercise option*** 7,552,874 142,276Reversal of impairment 0 125,646Increases 18,834,517 458,499Closing total of treasury shares 7,435,315 122,278* MOL Plc. and OTP Bank Plc. entered into share-exchange and share swap agreements. Under the agreementsMOL Plc. transferred 5,010,501 “A” series MOL ordinary shares to OTP on return for 24,000,000 OTP ordinaryshares.** MOL Plc recognized impairment for “A” treasury shares as of 31 December 2009 based on the differencebetween book value (HUF 18,837 per piece) and weighted average stock exchange share price during 90 stockexchange days prior to the balance sheet preparation date (HUF 16,446 per piece).63