GENERAL MEETING DRAFT - Bankier.pl

BA AG
421
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
-10,000,000
-20,000,000
-30,000,000
-40,000,000
-50,000,000
-60,000,000
2009-01-02
2009-01-26
2009-02-16
In BA no overdrafts were recorded in 2009.
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Qualitative Information
2009-03-09
2009-03-30
2009-04-21
2009-05-13
2009-06-05
>> Consolidated Financial Statements
Part E – Information on risks and related risk management policies
2009-06-29
2009-07-20
2009-08-10
2009-08-31
P&L BA Group's VaR
A. General aspects, operational processes and methods for measuring interest rate risk
Interest rate risk consists of changes in interest rates that are reflected in:
� interest income sources, and thus, the bank’s earnings (cash flow risk);
� the net present value of assets and liabilities, due to their impact on the present value of future
cash flows (fair value risk).
The Group measures and monitors this risk within the framework of a banking book interest rate risk
policy that establishes consistent methodologies and models and limits or thresholds to focus on with
regard to the sensitivity of net interest income and the Group’s economic value.
Interest rate risk has an impact on all owned positions resulting from business operations and strategic
investment decisions (banking book).
At December 31, 2008, the sensitivity of interest income to an immediate and parallel shift of +100bps
was +�508million(and-�951 million for a shift of -100bps).
The sensitivity of the economic value of shareholders’ equity to an immediate and parallel change in
interest rates (“parallel shift”) of +1 bp was -� 1 million at December 31, 2009 3 .
3 Excluding UC Leasing, UC Factoring, UC Luxembourg and other minor Legal Entities.
2009-09-21
2009-10-12
2009-11-03
2009-11-24
2009-12-16