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32. Revaluation reservesINA Group & INA d.d.2007 2006Initial balance 66 (96)Increase occurring on the basis of revaluation of financial assets available for sale (Janaf) 206 179Decrease occurring on the basis of revaluation of financial assets available for sale(Plinara Pula)(2) -Corresponding delayed tax (41) (17)Final balance 229 6633. Other reservesThe Group’s reserves refer to accumulated surpluses anddeficits, revaluation of real estate, plant and equipment,and positive and negative exchange rate differencesoccurring up to 1993. For several years, the Croatianeconomy was affected by hyperinflation, and before 31December 1993 neither the Company nor the Group weresubjects of auditing. For these reasons, it was not possibleto break down the Company and the Group’s reserves asat 31 December 1993.For the periods after 1993, the results of the Group’stransactions, if they affect the reserves, were stated inthe corresponding reserve accounts. The Group’s reservesas at 31 December 1993 were aggregated on that day, andstated separately in this note.Changes to reserves throughout the years were as follows:INA GroupCombinedreserves at31 December 1993Foreign currencytranslationreservesOtherreservesTotal31 December 2005 2,132 (189) 447 2,390Changes throughout 2006 - (43) - (43)31 December 2006 2,132 (232) 447 2,347Changes throughout 2007 - (46) - (46)31 December 2007 2,132 (278) 447 2,301INA d.d.Combinedreserves at31 December 1993OtherreservesTotal31 December 2006 1,667 285 1,95231 December 2007 1,667 285 1,952140 Financial report