11. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss
[Financial notes are presented in PLN thousand]
Significant accounting policies
The result on derecognition of financial assets and liabilities not measured at fair value through profit or loss concerns their sale (except for the result on the sale of loans, recognized under ‘Net impairment losses on expected credit losses’) or a material modification.
Financial data
Realized gains
| 2022 | 2021 | |
|---|---|---|
| Financial assets measured at amortised cost | 11 999 | 12 286 |
| Financial assets measured at fair value through other comprehensive income | 24 558 | 35 395 |
| Financial liabilities measured at amortized cost | 114 | – |
| Total | 36 671 | 47 681 |
Realized losses
| 2022 | 2021 | |
|---|---|---|
| Financial assets measured at amortised cost | -40 088 | -17 309 |
| Financial assets measured at fair value through other comprehensive income | -139 | -361 |
| Financial liabilities measured at amortized cost | -10 | -148 |
| Total | -40 237 | -17 818 |
| Net realized profit / loss | -3 566 | 29 863 |