GENERAL MEETING DRAFT - Bankier.pl

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The main reclassifications - of which the amounts are given in the reconciliation tables annexed to this
volume were the following:
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� The aggregation of Financial assets designated at fair value, Available-for-sale financial assets,
Held-to-maturity financial assets and Equity investments as ‘Financial investments’.
� Grouping under Hedging Instruments, both assets and liabilities, of Hedging derivatives and Value
adjustments to macro-hedged financial assets.
� Aggregation of Deposits from customers and Debt securities in issue into a single item.
� The inclusion of Severance pay (TFR) and Technical reserves under Other liabilities.
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� Dividends and other income include gains (losses) on equity investments valued at net equity
and do not include dividends on held-for-trading shares, which are included in trading, hedging
and fair value income.
� The balance of other income/expense includes the insurance business result and other operating
expense/income not including recovery of expenses which is classified under its own item.
� Payroll costs, other administrative expense, write-downs of tangible and intangible assets and
provisions for risks and charges are presented net of integration costs relating to the
reorganization carried out to integrate the HVB and Capitalia groups, which are shown in their
own item. Write-downs of tangible assets do not include impairment losses and write-backs on
investment property, which are recognized in net income from investments.
� Net income from investments includes gains (losses) and write-downs and write-backs on
available-for-sale financial assets and held-to-maturity financial assets, as well as gains (losses)
on equity investments and on disposals of investments.
2009 CONSOLIDATED REPORT AND ACCOUNTS
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