KB prezent. angl - Komerční banka

158 ➔159
Consolidated Financial Statements
under IFRS
Financial derivative instruments designated as held for trading at nominal values per remaining maturity:
CZK million Up to 1 year 1 to 5 years Over 5 years Total
Interest rate instruments
Interest rate swaps 13,344 52,060 18,134 83,538
Forward Rate Agreements 147,573 12,120 0 159,693
Options 0 1,400 0 1,400
Total 160,917 65,580 18,134 244,631
Foreign currency instruments
Swaps 44,033 0 0 44,033
Cross currency swaps 3,100 6,678 227 10,005
Forwards 4,180 308 0 4,488
Call options 3,528 127 0 3,655
Put options 3,547 128 0 3,675
Total 58,388 7,241 227 65,856
Other instruments
Credit options 11 0 0 11
Forwards on debt securities 1,025 0 0 1,025
Forwards on equities 2 0 0 2
Equity options 9 0 0 9
Total 1,047 0 0 1,047
Total 220,352 72,821 18,361 311,534
Note: The remaining maturity of forward rate agreements (FRA) covers the period to the fixing date when off balance sheet exposures are
reversed.
Financial derivative instruments designated as hedging:
CZK million Notional value Notional value Fair value Fair value
2003 2003 2002 2002 2003 2003 2002 2002
Assets Liabilities Assets Liabilities Positive Negative Positive Negative
Interest rate swaps 89,497 89,479 68,641 68,641 3,914 697 4,715 266
Total 89,497 89,479 68,641 68,641 3,914 697 4,715 266
Remaining maturity of derivatives designated as hedging:
CZK million Up to 1 year 1 to 5 years Over 5 years Total
Interest rate swaps 8,300 35,425 45,772 89,497
Total 8,300 35,425 45,772 89,497
The Group treats as hedges only those contracts where it has the ability to demonstrate that all criteria for recognising the
transactions as hedges set out in IAS 39 have been met. Further information on hedges is provided in Note 3 to these financial
statements.