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Allianz Annual Report 2012

The following table summarizes the relationship between the balance sheet positions and the classes of financial in- struments according to IFRS 7. The balance sheet positions are the same as the IAS 39 categories except when noted in parenthesis. Balance sheet line items, IAS 39 categories and IFRS 7 classes of financial instruments D 006 Measurement basis FINANCIAL ASSETS Cash and cash equivalents Nominal value Financial assets carried at fair value through income – Financial assets held for trading Fair value – Financial assets designated at fair value through income Fair value Investments – Available-for-sale investments Fair value – Held-to-maturity investments Amortized cost Loans and advances to banks and customers (Loans and receivables) Amortized cost Financial assets for unit-linked contracts Fair value Other assets – Derivative financial instruments used for hedging that meet the criteria for hedge accounting and firm commitments Fair value Assets held in trust 1 Fair value FINANCIAL LIABILITIES Financial liabilities carried at fair value through income – Financial liabilities held for trading Fair value – Financial liabilities designated at fair value through income Fair value Liabilities to banks and customers (Other liabilities) Amortized cost Reserves for insurance and investment contracts – Non-unit-linked investment contracts Amortized cost Financial liabilities for unit-linked contracts Fair value Other liabilities – Derivative financial instruments used for hedging purposes that meet the criteria for hedge accounting and firm commitments Fair value – Financial liabilities for puttable equity instruments Redemption amount Certificated liabilities (Other liabilities) Amortized cost Participation certificates and subordinated liabilities (Other liabilities) Amortized cost Liabilities held in trust 1 Fair value OFF-BALANCE SHEET Financial guarantees Nominal value Irrevocable loan commitments Nominal value 1 Include receivables and obligations of deferred compensation plans outsourced to a trust. Annual Report 2012    Allianz Group D Consolidated Financial Statements 219 Consolidated Balance Sheets 220 Consolidated Income Statements 221 Consolidated Statements of Comprehensive Income 222 Consolidated Statements of Changes in Equity 223 Consolidated Statements of Cash Flows 226 Notes to the Consolidated Financial Statements 235

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