GENERAL MEETING DRAFT - Bankier.pl

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>> Consolidated Financial Statements
Part B – Consolidated Balance Sheet - Assets
As at December 31, 2009 Loans and receivables with customers include financial assets reclassified
following the amendments of IAS 39 and IFRS 7 issued in October 2008 for a total carrying amount of
�11,432m at December 31, 2009 and mainly consisting of non-derivative asset-backed securities and
government, public sector, corporate and financial institutions’ bonds.
These assets were reclassified from item 20 “Financial assets held for trading” for a carrying value of
�10,974m (of which �10,094m debt securities and �880m loans) and from item 40 Available-for-sale
financial assets (�458m debt securities).
Loans and receivables with customers amounted to �564,986m, down by �47,494m (or 7.8%) over
2008.
In average terms 4 , this item amounted to �616,539m in 2009 and �637,541m in 2008.
The average yield of these assets was 4.35%, down by 1.72% over the 6.05% recorded in 2008.
As shown in the following table and in table 7.2 Breakdown by debtors/issuers, the �47,494m reduction
was mainly attributable to loans to other counterparties (non-financial companies), which decreased from
�355,506m (of which �13,394m were impaired loans) at end December 2008 to �312,143m (of which
�22,639 were impaired loans) at end 2009.
The following table shows the amounts of performing loans, impaired loans, total loans in 2008 and 2009,
as well as the related changes in value.
Loans and receivables with customers: breakdown by issuer/borrower (� million)
Amounts as at 12.31.2009 Amounts as at 12.31.2008 Changes
Type of transactions/values Performing Impaired Total Performing Impaired Total Performing Impaired Total
1. Debt securities 14,968 202 15,170 16,595 106 16,701 (1,627) 96 (1,531)
a) Governments 1,881 - 1,881 236 - 236 1,645 - 1,645
b) Other public-sector entities 207 - 207 239 - 239 (32) - (32)
c) Other issuers 12,880 202 13,082 16,120 106 16,226 (3,240) 96 (3,144)
- non-financial companies 1,182 7 1,189 3,591 - 3,591 (2,409) 7 (2,402)
- financial companies 11,256 191 11,447 11,222 - 11,222 34 191 225
- insurance companies 195 - 195 158 11 169 37 (11) 26
- other 247 4 251 1,149 95 1,244 (902) (91) (993)
2. Loans to: 518,969 30,847 549,816 576,057 19,722 595,779 (57,088) 11,125 (45,963)
a) Governments 10,529 11 10,540 10,095 12 10,107 434 (1) 433
b) Other public-sector entities 14,387 111 14,498 11,551 119 11,670 2,836 (8) 2,828
c) Other entities 494,053 30,725 524,778 554,411 19,591 574,002 (60,358) 11,134 (49,224)
- non-financial companies 289,504 22,639 312,143 342,112 13,394 355,506 (52,608) 9,245 (43,363)
- financial companies 39,860 935 40,795 27,376 33 27,409 12,484 902 13,386
- Insurance companies 1,942 36 1,978 1,030 451 1,481 912 (415) 497
- other 162,747 7,115 169,862 183,893 5,713 189,606 (21,146) 1,402 (19,744)
Total 533,937 31,049 564,986 592,652 19,828 612,480 (58,715) 11,221 (47,494)
4 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. In particular, loans to customers include non-current assets and disposal groups classified as held for sale, assets sold but not
derecognized, as well as the total impairment losses.