GENERAL MEETING DRAFT - Bankier.pl

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Available for sale financial assets amounted to �34,724m, up by 21% over December 31, 2008. The
sub-item Debt securities, which accounted for 86% of AFS financial assets, increased by �7,541m from
�22,231m to �29,772m.
In average terms 2 , this item amounted to �31,127m in 2009 and �32,545m in 2008.
The average yield of these assets was 2.15% in 2009, down by 0.07% over the 2.22% recorded in 2008.
4.1 Available-for-sale financial assets: product breakdown (� '000)
Amounts as at Amounts as at
12.31.2009 12.31.2008
Items/Values Level 1 Level 2 Level 3 Level 1 Level 2 Level 3
1. Debt securities 18,869,126 8,394,258 2,508,679 18,006,907 1,429,345 2,795,069
1.1 Structured securities 48,655 3,427 419,407 278,662 - 487,601
1.2 Other 18,820,471 8,390,831 2,089,272 17,728,245 1,429,345 2,307,468
2. Equity instruments 1,404,392 207,508 1,609,292 1,797,372 467,918 2,727,199
2.1 Measured at fair value 1,404,392 207,508 732,731 1,797,372 467,918 886,194
2.2 Carried at cost - - 876,561 - - 1,841,005
3. Units in investment funds 325,328 368,814 941,363 215,364 912,749 246,656
4. Loans - 95,195 - - 101,711 -
Total 20,598,846 9,065,775 5,059,334 20,019,643 2,911,723 5,768,924
Total Level 1, Level 2 and Level 3 34,723,955 28,700,290
Valuations at fair value were classified according to a hierarchy of levels reflecting the significance of the valuations input. For further information see Part
A) Accounting Policies – A3) Information on fair value.
The item includes reclassified financial assets, whose amount is �118 million as at 31 December 2009.
4.2 Available-for-sale financial assets: breakdown by issuer/borrower (� '000)
Items/Values
Amounts as at
12.31.2009 12.31.2008
1. Debt securities 29,772,063 22,231,321
a) Governments and central banks 21,499,145 12,949,768
b) Other public-sector entities 420,785 445,534
c) Banks 4,404,493 4,584,395
d) Other issuers 3,447,640 4,251,624
2. Equity instruments 3,221,192 4,992,489
a) Banks 612,035 941,368
b) Other issuers: 2,609,157 4,051,121
- insurance companies 889,173 941,887
- financial companies 544,992 1,035,707
- non-financial companies 1,167,814 2,019,513
- other 7,178 54,014
3. Units in investment funds 1,635,505 1,374,769
4. Loans 95,195 101,711
a) Governments and central banks - -
b) Other public-sector entities - -
c) Banks 60,253 60,870
d) Other entities 34,942 40,841
Total 34,723,955 28,700,290
Equity instruments issued by borrowers with exposures classified as non-performing or doubtful are of a non-significant amount.
2
The average balances and related ratios (yield/costs) were calculated by considering the assets/liabilities balances at the end of each quarter in 2009
and at end 2008.
2009 CONSOLIDATED REPORTS AND ACCOUNTS
238