5.c.        SECURITIES

 

The item “Securities” includes the following categories of securities:

 

(in thousands of euro)

31.12.2010

31.12.2009

Bonds

60,675

101,584

Italian Government securities or similar securities

--

--

Sundry securities

--

--

Investment funds and similar funds

--

--

Total

60,675

101,584

 

The measurement at fair value of the item “securities” involved a negative adjustment to the income statement of € 1,518 thousand.

 

Starting from the financial statements as of December 31 2009 the company must indicate whether fair values are determined, entirely or partly, with reference to prices quoted by an active market (“Level 1”), whether they are estimated using prices quoted in a market for similar instruments or using directly observable market inputs  (“Level 2”) or whether valuation methods based substantially on significant data not directly observable in the market are used, which thus involve estimates and assumptions being made by management (“Level 3”).

The following chart shows the breakdown of the item “Securities” and “Other financial assets” valued at fair value:

 

Financial year 2009

Balance sheet items

Level 1

Level 2

Level 3

Total in

 

 

 

 

balance sheet

Securities – 5.c.

 

 

 

 

(measured at fair value through profit and loss)

 

 

 

 

- Bonds

99,581

2,003

--

101,584

- Italian Government securities and similar securities

--

--

--

--

- Sundry securities

--

--

--

--

- Investment funds and similar funds

--

--

--

--

Total securities

99,581

2,003

--

101,584

Financial receivables – 5.b.

 

 

 

 

(valued at fair value through profit and loss)

 

 

 

 

- Derivatives

--

1,085

--

1,085

Total financial receivables

--

1,085

--

1,085

Total assets

99,581

3,088

--

102,669

 

 

Financial year 2010

Balance sheet items

Level 1

Level 2

Level 3

Total in

 

 

 

 

balance sheet

Securities – 5.c.

 

 

 

 

(measured at fair value through profit and loss)

 

 

 

 

- Bonds

60,675

--

--

60,675

Italian Government securities and similar securities

--

--

--

--

- Sundry securities

--

--

--

--

- Investment funds and similar funds

--

--

--

--

Total securities

60,675

--

--

60,675