Net result on realization and impairment losses on investments | 1 January – 31 December 2017 | 1 January – 31 December 2016 |
Net result on realization of investments | 247 | (93) |
Financial assets measured at fair value through profit or loss – classified as such upon first recognition, including: | (14) | (21) |
Equity instruments | (34) | 90 |
Debt securities | 20 | (111) |
Financial assets held for trading, including: | 261 | (131) |
Equity instruments | 113 | 88 |
Debt securities | (26) | (8) |
Derivatives | 174 | (211) |
Financial assets available for sale, including: | 27 | 76 |
Equity instruments | (8) | 6 |
Debt securities | 35 | 70 |
Loans | 30 | 24 |
Receivables, including receivables due under insurance contracts | (68) | (55) |
Investment property | 10 | 13 |
Other | 1 | 1 |
Impairment losses | (1,207) | (842) |
Financial assets available for sale, including: | 7 | (8) |
Equity instruments | - | (1) |
Debt securities | 7 | (7) |
Loans, including: | (1,138) | (801) |
Debt securities | 49 | (33) |
Loan receivables from clients | (1,187) | (768) |
Receivables | (64) | (9) |
Entities measured by the equity method – EMC 1) | (12) | (14) |
Goodwill of acquired credit unions | - | (10) |
Total net result on realization and impairment losses on investments | (960) | (935) |
1) Additional information on the measurement of EMC and the impairment test is presented in item 32.3.