(13) Securities

Securities are classified as “available for sale” and hence as non-derivative financial assets. They are to be measured at fair value, quoted and market value in accordance with IAS 39.

in th. euros   31.12.2008   31.12.2007
Cost of purchase   743   1,999
Quoted and market value   338   1,929
Unrealised losses   - 405   - 106
Deferred interest   0   36

The unrealised losses on securities were recognised in the income statement for the first time in the fiscal year under financial expenditure (IAS 39.67).

In accordance with requirements of IFRS 7, securities are, as in the prior year, allocated in full to the category “Securities”.