10.4 Reconciliation of the balance of recurring fair value measurement categorized within Level III of the fair value hierarchy

Change in assets and liabilities categorized within Level III of the fair value hierarchy in the year ended 31 December 2016	Debt financial assets available for sale		Financial assets measured at fair value through profit or loss – classified as such upon initial recognition		Financial assets measured at fair value through profit or loss – held for trading		Investment property	Financial liabilities – Derivatives
	Capital	Debt	Capital	Debt	Debt	Derivative instruments

Opening balance	17	653	26	28	74	55	1,055	35
Acquisition / item opening	4	37	27	-	64	19	139	10
Reclassification from own property and property held for sale	-	-	-	-	-	-	300	-
Profits or losses disclosed in profit or loss as:	-	(14)	(36)	(3)	2	3	98	-
- net investment income	-	-	-	-	-	-	-	-
- net result on realization and impairment losses on investments	-	(8)	-	-	-	-	-	-
- net change in the fair value of assets and liabilities measured at fair value	-	(6)	(36)	(3)	2	3	98	-
Profits or losses recognized in other comprehensive income	-	-	-	-	-	-	-	2
Sale and settlements	-	(62)	-	-	(5)	(24)	(3)	(21)
Closing balance	21	614	17	25	135	53	1,589	26

Change in assets and liabilities categorized within Level III of the fair value hierarchy in the year ended 31 December 2015	Debt financial assets available for sale		Financial assets measured at fair value through profit or loss – classified as such upon initial recognition		Financial assets measured at fair value through profit or loss – held for trading		Investment property	Financial liabilities – Derivatives
	Capital	Debt	Capital	Debt	Debt	Derivative instruments
Opening balance	3	269	-	29	100	24	2,075	-
Acquisition / item opening	-	42	25	-	-	10	269	-
Reclassification from own property	-	-	-	-	-	-	3	-
Profits or losses disclosed in profit or loss as:	-	-	1	(1)	(2)	(5)	86	-
- net result on realization and impairment losses on investments	-	-	-	-	-	2	-	-
- net change in the fair value of assets and liabilities measured at fair value	-	-	1	(1)	(2)	(7)	86	-
Profits or losses recognized in other comprehensive income	-	(7)	-	-	-	-	-	-
Reclassification to own property	-	-	-	-	-	-	(30)	-
Reclassification to assets held for sale	-	-	-	-	-	-	(1,348)	-
Sale and settlements	-	-	-	-	(28)	(8)	-	-
Change in group composition	14	349	-	-	-	34	-	35
Closing balance	17	653	26	28	74	55	1,055	35

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