9. Gains less losses from investment securities and unrealised net gains on financial assets available for sale

 20142013
Gain/loss due to change in value of assets available for sale recognised directly in other comprehensive income during the period (39,613) (147,023)
Gain/loss derecognised from other comprehensive income recognised in the income statement in the position ‘Gains less losses from investment securities’ on: 150,050 67,484
  gain from sale derecognised from other comprehensive income 169,143 111,256
  loss on sale derecognised from other comprehensive income (19,093) (43,772)
Impact on other comprehensive income, gross, position ‘Unrealised net gains
on financial assets available for sale, gross’
110,437 (79,539)