GENERAL MEETING DRAFT - Bankier.pl

301
>> Consolidated Financial Statements
Part C – Consolidated Income Statement
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Gains and losses on financial assets/liabilities at fair value comprise net gains arising from the
valuation of financial assets and liabilities recognized in the accounts, as well as credit and financial
derivatives economically associated to them and already recognized under Financial assets/liabilities held
for trading (sub-item Derivatives connected to the fair value option).
At end 2009 this item showed a loss of �31m (�350m in 2008).
The table below summarizes the breakdown of item 110 in 2009 and 2008, as well as the related annual
changes.
Gains and losses in financial assets and liabilities at fair value through profit or loss: breakdown
(� million)
Transactions/P&L Items 2009 2008 Change
Financial assets 31 331 (300)
Financial liabilities (189) 175 (364)
Exchange rate differences - 5 (5)
Financial and credit derivatives 127 (861) 988
Total (31) (350) 319
See the Report on Operations for a more detailed description of Group and divisional results.
7.1 Net change in financial assets and liabilities at fair value through profit or loss: breakdown (� '000)
Transactions/P&L Items
Capital
gains
(A)
Gains on
transfer
(B)
2009
Capital
losses
(C)
Losses on
transfer
(D)
Net profit
[(A+B)-(C+D)]
1. Financial assets 181,912 173,974 (192,116) (133,180) 30,590
1.1 Debt securities 122,778 125,246 (93,333) (112,988) 41,703
1.2 Equity securities 1,827 496 (8) (164) 2,151
1.3 Units in investment funds 57,163 47,445 (9,785) (12,055) 82,768
1.4 Loans 144 787 (88,990) (7,973) (96,032)
2. Financial liabilities 12,747 2,446 (186,447) (17,402) (188,656)
2.1 Debt securities 12,747 2,446 (186,211) (17,402) (188,420)
2.2 Deposits from banks - - (236) - (236)
2.3 Deposits from customers
3. Financial assets and liabilities in
foreign currency: exchange
- - - - -
differences X X X X -
4. Credit and financial derivatives 349,918 43,305 (22,638) (243,910) 126,675
Total 544,577 219,725 (401,201) (394,492) (31,391)