IE Domain Registry t/a .IE

10. Financial assets Financial assets 2020 2019 Note € € Financial investments at fair value to profit or loss (a) 4,416,199 4,328,589 Shares in subsidiary undertakings (b) 50,100 50,100 4,466,299 4,378,689 10(a). Financial investments Unlisted 2020 € At 1 January 2020 Fair value 4,328,589 Unrealised gains arising in 2020 167,468 Realised loss on financial investment (79,774) Net purchase of financial asset (84) At 31 December 2020 4,416,199 Mark to Market Value: At 31 December 2020 4,416,199 At 31 December 2019 4,328,589 Unlisted 2019 € At 1 January 2019 Fair value 4,134,615 Unrealised gains arising in 2019 193,974 At 31 December 2019 4,328,589 Mark to Market Value: At 31 December 2019 4,328,589 At 31 December 2018 4,134,615 Other financial investments represent the investment for the long term in conservative managed funds, diversified across multiple investment managers. The market value of the financial investments at 31 December 2020 was €4,416,199 (2019 – €4,328,589). In accordance with the accounting policy for other financial investments outlined in Note 2.9 the value of other financial investments is recorded at the market value. Financial Statements IE Domain Registry CLG t/a .IE / Annual Report & Review 2020 53