Prospectus - Notowania

157
>> Condensed Consolidated Financial Statements
Part C) – Consolidated Income Statement
Section 5 – Fair value adjustments in hedge accounting – Item 90
5.1 Fair value adjustments in hedge accounting: breakdown
PROFIT COMPONENT / VALUES FIRST NINE MONTHS 2009 FIRST NINE MONTHS 2008
A. Gains on:
A.1 Fair value hedging instruments 2,925,319 356,473
A.2 Hedged asset items (fair value) 745,176 192,474
A.3 Hedged liability items (fair value) 1,011,359 478,123
A.4 Cash-flow hedges 12,507 397
A.5 Assets and liabilities denominated in currency 1,085 527
Total gains on hedging activities (A) 4,695,446 1,027,994
B. Losses on:
B.1 Fair value hedging instruments (1,827,132) (868,123)
B.2 Hedged asset items (fair value) (176,664) (26,027)
B.3 Hedged liability items (fair value) (2,650,729) (110,788)
B.4 Cash-flow hedges (18,118) (2,498)
B.5 Assets and liabilities denominated in currency (653) (1,087)
Total losses on hedging activities (B) (4,673,296) (1,008,523)
C. Net hedging result (A - B) 22,150 19,471
Section 7 – Gains and losses on financial assets/liabilities at fair value
through profit or loss – Item 110
7.1 Net change in financial assets and liabilities at fair value through profit or loss: breakdown
TRANSACTIONS / P&L ITEMS
CAPITAL GAINS
(A)
GAINS ON
TRANSFER (B)
FIRST NINE MONTHS 2009
CAPITAL
LOSSES (C)
LOSSES ON
TRANSFER (D)
NET PROFIT
(A+B)-(C+D)
1. Financial assets: 180,657 139,395 (24,841) (174,769) 120,442
1.1 Debt securities 93,913 133,526 (18,103) (112,431) 96,905
1.2 Equity securities 1,900 322 (1) (161) 2,060
1.3 Units in investment funds 83,373 1,376 (5,365) (11,991) 67,393
1.4 Loans 1,471 4,171 (1,372) (50,186) (45,916)
2. Financial liabilities: 10,092 1,293 (185,115) (16,371) (190,101)
2.1 Debt securities 10,092 1,293 (184,963) (16,250) (189,828)
2.2 Deposits from banks - - (152) (121) (273)
2.3 Deposits from customers - - - - -
3. Financial assets and liabilities in foreign
currency: exchange differences X X X X (119)
4. Financial derivatives: 192,962 51,066 (172,490) (15,902) 55,636
4.1 Derivatives: 192,962 51,066 (169,967) (15,902) 58,159
- on debt securities and interest rates 184,457 49,158 (169,967) (15,902) 47,746
- on equity securities and share indices 205 - - - 205
- on currency and gold X X X X -
- other 8,300 1,908 - - 10,208
4.2 Credit derivatives - - (2,523) - (2,523)
Total 383,711 191,754 (382,446) (207,042) (14,142)
The contribution relating to Derivatives refers, together with gains and losses on transfer, to the valuation effect in respect of
contracts that for economic purposes are associated with financial assets or liabilities at fair value through profit and loss
(Items 30 of Assets and 50 of Liabilities) formerly disclosed under held-for-trading assets or liabilities (“Financial derivatives:
Fair value hedges”).