5a. Result on investment financial assets
| 01.01.2014 - 31.12.2014 | 01.01.2013 - 31.12.2013 | |
|---|---|---|
| Operations on debt instruments | 8.622 | 20.140 |
| Operations on equity instruments | 9.825 | 581 |
| Total | 18.447 | 20.721 |
5b. Result on financial instruments measured at fair value through profit and loss account and foreign exchange result
| 01.01.2014 - 31.12.2014 | 01.01.2013 - 31.12.2013 | |
| Operations on securities | 8.069 | -7.550 |
| Operations on derivatives | 26.827 | 31.589 |
| Fair value hedge accounting operations, including: | -567 | 364 |
| - result from hedging derivatives | 237 | 3.966 |
| - result from items subjected to hedging | -803 | -3.602 |
| Foreign exchange result | 150.457 | 162.194 |
| Costs of financial operations | -1.950 | -2.183 |
| Total | 182.836 | 184.414 |
The Result on financial instruments valued at fair value through profit and loss and foreign exchange result account comprises profits and losses generated as a result of selling financial instruments allocated to financial assets/liabilities measured at fair value through the profit and loss account and the effect of their fair value valuation.
This category includes the instruments qualified as “held for trading” – at the moment the Group does not use the capacity to assign other instruments as valued at fair value through the profit and loss account at the initial booking (so-called fair value option).
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