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Annual
Report 2022

10. Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result

[Financial notes are presented in PLN thousand]

Significant accounting policies

Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result

Result on financial assets measured at fair value through profit or loss includes:

  • Foreign exchange result – the foreign exchange gains (losses) are calculated taking into account the positive and negative foreign currency translation differences, whether realized or unrealized from the daily valuation of assets and liabilities denominated in foreign currencies. The revaluation is perform using the average exchange announced by the NBP on the balance sheet date. Moreover, the foreign exchange result includes swap points from derivative transactions, entered into by the Group for the purpose of managing the Group’s liquidity in foreign currencies.
  • Result on derivatives, loans and advances to customers and securities measured at fair value through profit or
  • The income referred to above includes gains and losses realized on a sale or a change in the fair value of financial assets and liabilities measured at fair value through profit or loss.
    The accrued interest and unwinding of a discount or a premium on loans and advances to customers and debt securities measured at fair value through profit or loss is presented in the net interest income.

Gains (losses) on financial assets/liabilities designated at fair value through profit or loss

This includes gains and losses arising from changes realized on a sale or a change in the fair value of assets and liabilities, designated at fair value through profit or loss.

The accrued interest and unwinding of a discount or a premium on financial assets/liabilities designated at fair value through profit or loss are recognized in the interest result.

Financial data

Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result

2022 2021
Gains / losses on loans and advances to customers measured mandatorily at fair value through profit or loss 1 098 -3 647
Gains / losses on securities measured mandatorily at fair value through profit or loss 765 -2 324
Foreign exchange result 169 766 90 790
Gains / losses on derivatives 526 20 722
Gains / losses on securities held for trading 15 058 24 304
Total 187 213  129 845 

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