KB prezent. angl - Komerční banka

136 ➔137
Consolidated Financial Statements
under IFRS
19. Trading securities
Trading securities comprise:
CZK million 2003 2003 2002 2002
Fair value Cost Fair value Cost
Shares and participation certificates 140154 2 02 0
Fixed income debt securities 2,901 2,892 1,759 1,721
Variable yield debt securities 348 348 86 86
Treasury bills 22,716 22,715 7,741 7,730
Total debt securities 25,965 25,955 9,586 9,537
Total trading securities 26,105 26,109 9,786 9,737
The portfolio of trading securities includes treasury bills of CZK 22,411 million issued by the Czech Finance Ministry and the Czech
Consolidation Agency (2002: Government treasury bills of CZK 7,741 million) and Slovak Government treasury bills of CZK 305 million
(2002: CZK nil).
As of 31 December 2003, the portfolio of trading securities includes securities at a fair value of CZK 3,389 million (2002: CZK 1,999 million)
that are publicly traded on stock exchanges and securities at a fair value of CZK 22,716 million (2002: CZK 7,787 million) that are not
publicly traded on stock exchanges (they are traded on the interbank market).
Trading shares and participation certificates at fair value comprise:
CZK million 2003 2002
Shares and participation certificates
– Czech crowns 140 200
Total trading shares and participation certificates 1402 0
Trading shares and participation certificates at fair value, allocated by issuer, comprise:
CZK million 2003 2002
Trading shares and participation certificates issued by
– Other entities in the Czech Republic 140 200
Total trading shares and participation certificates 1402 0
Debt trading securities at fair value comprise:
CZK million 2003 2002
Variable yield debt securities
– Czech crowns 348 86
Total variable yield debt securities 348 86
Fixed income debt securities (including treasury bills)
– Czech crowns 24,751 8,784
– Other currencies 866 716
Total fixed income debt securities 25,617 9,500
Total trading debt securities 25,965 9,586