7.4 Change in the balance of assets repeatedly measured at fair value and classified to Level III

Change in the balance of assets classified to Level III of the fair value hierarchy1 January 2013 - 31 December 20131 January 2012 - 31 December 2012
 Investment propertyAssets held for saleInvestment propertyAssets held for sale
Opening balance 451 607 4 461 423 112 -
Acquisition 65 560 - 26 -
Reclassification from own property 24 767 21 943 24 860 -
Reclassification from investment property - 62 313 - 4 461
Gains or losses recognized in profit or loss as: (92 546) (37 282) 4 358 -
- net profit/loss on realization and impairment loss on investments 4 430 - - -
- net change in the fair value of assets and liabilities measured at fair value (96 976) (37 282) 4 358 -
Gains or losses recognized in other comprehensive income as “Reclassification of real property from property, plant and equipment to investment property” 6 308 - 11 127 -
Reclassification to own property (24 153) - (7 415) -
Reclassification to assets held for sale (62 313) - (4 461) -
Disposal (9 561) - - -
Reclassification to Level II (118 214) - - -
Change in composition of the group 1 070 945 - - -
Exchange differences (71) - - -
Closing balance 1 312 329 51 435 451 607 4 461

Reclassification of investment property from Level III to Level II concerned items the new measurement of which was performed on the basis of the estimated sales price.