Group 27: Current investments
|TEUR#42,317
| In TEUR | 2011 | 2010 |
|---|---|---|
| Available-for-sale investments | 16.692 | 11.940 |
| Short-term deposits | 2.916 | 1.055 |
| Loans | 21.883 | 31.525 |
| Transfer from non-current loans | 366 | 436 |
| Interest receivable | 344 | 760 |
| Other current financial receivables | 116 | 2.286 |
| Total | 42.317 | 48.002 |
Loans include cash surplus deposited in short-term time deposits with banks and entities. The interest rate for bank deposits and loans ranges from 2.00 percent to 9.75 percent.
| In TEUR | 2011 | 2010 |
|---|---|---|
| Opening balance at 1 January | 11.940 | 15.248 |
| Increase | 6.033 | 1.695 |
| New Group companies | 0 | 413 |
| Decrease | -126 | -4.311 |
| Change in fair value | -1.155 | -1.105 |
| Transfers | 0 | 0 |
| Closing balance at 31 December | 16.692 | 11.940 |
Impairment loss in the amount of TEUR 1,042 is recorded among finance expense, whereas impairment in the amount of TEUR 114 in the statement of comprehensive income as change in fair value.
The increase mainly relates to the increase of shares of Merkur, d.d., in compulsory composition.