IE Domain Registry t/a .IE Annual Report 2021

10. Financial assets 2021 2020 Note € € Financial Investments at fair value to profit or loss (a) 4,630,060 4,416,199 Shares in subsidiary undertakings (b) 50,100 50,100 4,680,160 4,466,299 10(a) Financial investments Unlisted 2021 € At 1 January 2021 Fair value 4,416,199 Unrealised gains arising in 2021 213,861 Realised loss on financial investment - Net purchase of financial asset - At 31 December 2021 4,630,060 Mark to Market Value: At 31 December 2021 4,630,060 At 31 December 2020 4,416,199 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 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 2021 was €4,630,060 (2020 – €4,416,199). 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 2021 47