GENERAL MEETING DRAFT - Bankier.pl

227
>> Financial Statements
Part A – Accounting Policies
Additionally, in respect of assets reclassified in H1 2009, mainly including Covered Bonds, Pfandbriefe
and to a lesser extent debt securities issued by public entities, for a total carrying amount of �7,743,979
thousand at end of 2009, the following table shows capital gains/losses before tax, recognized
respectively in the profit and loss account and in shareholders’ equity of 2009 and 2008 up to the date of
transfer.
A.3.1.2 Reclassified financial assets: effects on comprehensive Income before reclassification (� '000)
Instruments type
(1)
Accounting Portfolio
before
reclassification
(2)
Accounting Portfolio
after
reclassification
(3)
Gains/losses recognized in P&L
(before taxes)
A. Debt securities 22,639 44,504 - (27,398)
Held for trading Available for sale 192 (718) X X
Held for trading Held to maturity - - X X
Held for trading Loans to Banks (18,106) 45,368 X X
Held for trading Loans to Customers 40,553 (146) X X
Available for sale Loans to Banks - - - -
Available for sale Loans to Customers - - - (27,398)
B. Equity
Instruments - -
Held for trading Available for sale - - X X
C. Loans - - - -
Held for trading Available for sale - - X X
Held for trading Held to maturity - - X X
Held for trading Loans to Banks - - X X
Held for trading Loans to Customers - - X X
Available for sale Loans to Banks - - - -
Available for sale Loans to Customers - - - -
D. Units in
Investment
funds - -
Held for trading Available for sale - - X X
Total
22,639 44,504 - (27,398)
2009
(4)
2008
(5)
Gains/losses recognized in OCI
(before taxes)
2009
(6)
2008
(7)