(76) Assets and liabilities in foreign currency The euro equivalent of the aggregate amount of assets denominated in foreign currency as at the reporting date amounted to 13,380 million (2007: 9,716 million); the euro equivalent of aggregate liabilities denominated in foreign currency amounted to 13,354 million (2007: 9,687 million). Amounts in material foreign currencies can be broken down into the following amounts: 31 Dec 2008 31 Dec 2007 Euro mn Foreign currency assets USD 6,858 2,861 GBP 2,519 2,547 Foreign currency liabilities USD 6,847 2,849 GBP 2,511 2,546 (77) Subordinated assets In the event of insolvency or liquidation of the issuer, subordinated assets are those subordinate to the claims of all other creditors. The following table gives an overview of subordinated assets of the Aareal Bank Group: 31 Dec 2008 31 Dec 2007 Euro mn Loans and advances to banks ­ 3 Loans and advances to customers 3 80 Total 3 83 (78) Leases The Aareal Bank Group acts both as lessor and lessee. The rental contracts are primarily classified as operating leases. (F) Other Explanatory Notes 180 Aareal Bank Group ­ Annual Report 2008 | Consolidated Financial Statements | Notes