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Contents Management report Corporate governance Consolidated financial statements Financial statements Pillar 3
The table shows movements in the financial instruments which
are stated at fair value in the statement of financial position and
which are classified in Category 3. The fair value adjustments in
Category 3 which are included in equity are accounted for in
the revaluation reserves for available-for-sale financial assets.
In 2015, there were significant transfers to the amount of 597
between category 1 and category 2.
in millions of euros
Balance on
1 January
2014
Fair value
changes
incorporated in
profit or loss
Fair value
changes
incorporated in
equity
Purchases
Sales
Settlements
Transfers
to or from
category 3
Balance on
31 December
2014
Assets
Financial assets held for trading
175
25
5
(70)
(6)
129
Financial assets designated at fair value
1,606
159
456
(937)
(1)
450
1,733
Derivatives
347
102
1
(339)
1,012
1,123
Available-for-sale financial assets
310
87
113
317
(23)
187
991
Associates at fair value
567
101
184
(176)
676
Liabilities
Derivatives and other trade liabilities
74
73
(73)
1,008
1,082
Financial liabilities designated at fair value
54
1
(1)
(8)
46
The amount in total gains or losses presented in the profit and
loss account for the period relating to the assets and liabilities
held in Category 3 until the end of the reporting period is given
in the following table.
Fair value changes for financial instruments in category 3 incorporated in profit or loss
in millions of euros
Recognised
Derecognised
Total
On 31 December 2015
Assets
Financial assets held for trading
1
(1)
Financial assets designated at fair value
168
12
180
Derivatives
95
345
440
Available-for-sale financial assets
28
115
143
Associates at fair value
160
(2)
158
Liabilities
Derivatives and other trade liabilities
119
351
470
Financial liabilities designated at fair value
3
(1)
2
On 31 December 2014
Assets
Financial assets held for trading
24
1
25
Financial assets designated at fair value
145
14
159
Derivatives
102
102
Available-for-sale financial assets
87
87
Associates at fair value
101
101
Liabilities
Derivatives and other trade liabilities
69
4
73
Financial liabilities designated at fair value 1 - 1
208 Rabobank Annual Report 2015
