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Annual
Report 2022

24. Securities

Significant accounting policies

Securities are classified in the individual measurement categories in accordance with the principles for selecting the business model and evaluating the characteristics of contractual cash flows referred to in Note 5.4.

Financial data

31.12.2022 31.12.2021
Debt securities held for trading 878 534 499 727
Debt securities measured at amortised cost 62 655 238 44 276 101
Debt securities measured at fair value through other comprehensive income 16 234 557 21 954 170
Equity instruments held for trading 2 268 1 061
Equity instruments designated for measurement at fair value through other comprehensive income 359 659 418 012
Equity instruments mandatorily measured at fair value through profit or loss 187 189 171 496
Total 80 317 445 67 320 567

 

Debt securities held for trading

31.12.2022 31.12.2021
Debt securities issued by central governments 673 701 212 941
T- bills
T- bonds 673 701 212 941
Debt securities issued by banks 19 595 94 264
Debt securities issued by business entities 184 809 192 205
Debt securities issued by local governments 429 317
Total 878 534 499 727

 

Debt securities measured at amortised cost

31.12.2022 31.12.2021
Debt securities issued by State Treasury 27 891 583 23 834 022
T-bills 3 033 902
T-bonds 24 857 681 23 834 022
Debt securities issued by central banks 12 245 549 20 893
Debt securities issued by banks 9 859 598 8 337 709
Debt securities issued by business entities 8 941 791 8 793 876
Debt securities issued by local governments 3 716 717 3 289 601
Total 62 655 238 44 276 101
including impairment of assets (154 471) (132 754)

 

Debt securities measured at fair value through other comprehensive income

31.12.2022 31.12.2021
Debt securities issued by State Treasury 8 005 145 13 126 929
T-bills
T-bonds 7 756 577 12 876 749
Other 248 568 250 180
Debt securities issued by central banks 998 900
Debt securities issued by banks 3 114 123 3 409 191
Debt securities issued by business entities 2 526 227 3 411 382
Debt securities issued by local governments 1 590 162 2 006 668
Total 16 234 557 21 954 170
including impairment of assets (*) (35 772) (48 628)
(*) The impairment allowance for debt securities measured at fair value through other comprehensive income is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount.

 

Equity instruments designated at fair value through other comprehensive income

31.12.2022 31.12.2021
Shares 2 268 1 061
Total 2 268 1 061

 

Equity instruments designated for measurement at fair value through other comprehensive income.

 

The portfolio of equity instruments designated for measurement at fair value through other comprehensive income includes the following investments

FAIR VALUE AS AT 31.12.2022 DIVIDENDS RECOGNIZED IN 2022
Entity X from construction sector 48 734
Entity Z from construction sector 7 990
Entity Q from construction sector 10 319 404
Entity providing credit information 269 551 24 126
Infrastructure entity of Polish banking sector 14 603 1 543
Intermediary in transactions among financial entities 8 462
Total 359 659 26 073

 

FAIR VALUE AS AT 31.12.2021 DIVIDENDS RECOGNIZED IN 2021
Entity X from construction sector 42 068
Entity Z from construction sector 14 366
Entity Q from construction sector 15 309
Entity providing credit information 323 277 24 100
Infrastructure entity of Polish banking sector 16 085 1 477
Intermediary in transactions among financial entities 6 907
Total 418 012 25 577

 

Equity instruments mandatorily measured at fair value through profit or loss

31.12.2022 31.12.2021
Shares 187 189 171 496
Total 187 189 171 496

 

Debt securities according to contractual maturity

31.12.2022 31.12.2021
Debt securities, including:
up to 1 month 15 516 878 217 567
between 1 and 3 months 3 528 394 2 888 349
between 3 months and 1 year 6 650 535 9 429 269
between 1 and 5 years 41 290 189 36 645 344
over 5 years 12 782 333 17 549 469
Total 79 768 329 66 729 998

 

The currency structure for the Securities item is presented in Note 46.4 in the section on currency risk.

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