27) FINANCIAL LIABILITIES MEASURED AT FAIR VALUE THROUGH THE PROFIT AND LOSS ACCOUNT (HELD FOR TRADING)

	31.12.2014	31.12.2013
Negative valuation of derivatives	447.489	401.457
Adjustment due to fair value hedge	20.047	0
Short sale of securities	162.254	173.641
Financial liabilities valued at fair value through profit and loss	629.790	575.098

The division of the negative valuation of derivatives into specific types of instruments is presented in note (16).