A.3.2.1 Accounting portfolios: breakdown by levels of fair value

31.12.2010

31.12.2009

Financial assets/liabilities measured at fair value

Level 1

Level 2

Level 3

Level 1

Level 2

Level 3

1. Financial assets held for trading

293

-

-

325

2. Financial assets at fair value

-

-

-

-

3. Available for sale financial assets

748,171

39,672

30,664

5,959

379,110

2,636

4. Hedging derivatives

-

-

-

-

Total

748,464

39,672

30,664

6,284

379,110

2,636

1. Financial liabilities held for trading

-

-

-

-

-

2. Financial liabilities at fair value

-

-

-

-

-

3. Hedging derivatives

-

-

-

-

-

Total

-

-

-

-

-

Key

L1= Level 1: fair value of a financial instrument quoted in active markets;

L2= Level 2: fair value measured using measurement techniques based on market observables, different from the quotations of financial instruments;

L3= Level 3: fair value calculated using measurement techniques based on inputs not observable in the market.

A.3.2.2 Annual changes in financial assets measured at fair value (level 3)

 

FINANCIAL ASSETS

Held for trading

Measured at fair value

Available for sale

Hedging

1. Opening balance

-

-

2,636

-

2. Increases

-

-

28,263

-

2.1 Purchases

-

-

28,263

-

2.2 Profit taken to:

 

 

 

 

2.2.1 Income statement

-

-

-

-

-of which: capital gains

 

 

-

 

2.2.2 Equity

X

X

-

X

2.3 Transfers from other levels

-

-

-

-

2.4 Other increases

-

-

-

-

3. Decreases

-

-

235

-

3.1 Sales

-

-

-

-

3.2 Redemptions

-

-

-

-

3.3 Losses taken to:

 

 

 

 

3.3.1 Income statement

-

-

235

-

- of which capital losses

-

-

235

-

3.3.2 Equity

X

X

-

X

3.4 Transfers to other levels

-

-

-

-

3.5 Other reductions

-

-

-

-

4. Closing balance

-

-

30,664

-