On the basis of article. 81 paragraphs 1 and 2. 2, point 8 (b). (a) the Act of 29 September 1994 on accounting (OJ of 2009 # 152, item 1223, as amended) are managed as follows: Chapter 1 General provisions § 1. [Range] The regulation defines: 1) the special accounting rules for banks, with the exception of the Polish National Bank;
2) the information reported in the notes to the financial statement annexed to the regulation.
§ 2. Used in Regulation shall mean: 1) Act – the Act of 29 September 1994 on accounting;
2) Act on trading in financial instruments – the Act of 29 July 2005 on trading in financial instruments (Journal of laws of 2010 # 211, item 1384, with further amendments);
3) law-banking law – the law of 29 August 1997 – banking law (Journal of laws of 2012.1376, 1385 and 1529);
4) law on commodity exchanges-the law of 26 October 2000 on the commodity exchanges (Journal of laws of 2010 # 48, item 284, with further amendments);
5) synthetic account is provided for chart of accounts General Ledger device referred to in article 2. 15 of the Act;
6) analytical account is provided for in the chart of accounts unit accounts, as referred to in article. 16 of the Act;
7) off-balance-sheet account-account plan provided for device designed in particular to check-in at face value given or received by bank obligations of a financial nature or guarantee operations, foreign exchange operations, the bank contracts of purchase and sales of financial instruments in the period between the conclusion of the transaction and settlement, as well as to check-in or security received;
8) statement and balance – drawn up at the end of the day operating statement and account balances of synthetic and analytical accounts, whose turnover should be in accordance with the rotation of the log or turnover statement of partial log rotation;
9) balance sheet date – the day on which the bank prepares financial statements and other reports shall be drawn up on the basis of separate regulations;
10) receivables "at risk", "lost", "under observation", "normal", respectively the exposures referred to in legislation issued on the basis of art. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act;
11) provisions-balancing risk, bank activity effects copies created in accordance with the provisions referred to in paragraph 10;
12) a foreign entity-unit operating abroad, which are not an integral part of the activities of the bank financial reporting;
13) net investment in a foreign entity is part of the Bank in the net assets of a foreign entity;
14) assets or financial liabilities held for trading – assets or financial liabilities which are acquired or formed to obtain economic benefits as a result of short-term (within three months) changes in prices or other variables; a financial asset should be classified as trading assets, if, for whatever reason, for which it has been acquired – is a group of assets, which was used last to realize the economic benefits as a result of changes in prices or other variables; derivative financial assets or financial liabilities are deemed to be intended to market, excluding hedging derivative instruments, which are efficient;
15) financial assets and financial liabilities at fair value through profit or loss – financial assets and financial liabilities referred to in paragraph 14, and recognised by the bank for such at initial recognition, provided that it allows to obtain more useful information or limit the differences, including how the valuation or presentation related to these assets or liabilities income or expense , or allows the evaluation of the obtained results of fair value in accordance with documented by the bank investment strategy or risk management policy;
16) loans and borrowings and other debts of the bank – financial assets with specified or possible to determine payments, which are not dealt in on the market, with the exception of financial assets that the bank intends to sell in the short term, qualified to the assets or financial obligations for trading and financial assets which at initial recognition were recognized by the bank as financial assets and financial liabilities at fair value through profit or loss , as well as loans and advances and other receivables of the Bank, which the bank cannot recover for reasons other than the lack of payments that qualify as available-for-sale assets;
17) financial assets held-to-maturity – financial assets with specific or possible to determine payments or fixed maturity that the bank intends and is able to maintain held to maturity, with the exception of financial assets classified as loans and borrowings and other liabilities of the Bank, available-for-sale financial assets and financial assets and financial liabilities valued at fair value through profit or loss;
18) available-for-sale financial assets – financial assets non-financial assets: a) wycenianymi at fair value through profit or loss, b) credits and loans and other receivables, Bank c) financial assets held to maturity;
19) amortized cost of financial assets or financial liabilities-the value at which the financial asset or financial obligations was first introduced to books of account, minus the repayment of the debt, respectively, adjusted for the cumulative amount of the discounted difference between the initial value of the component and its value at maturity or due date, calculated using the effective interest method, as well as less write-downs and for provisioning;
20) the effective interest method is a method for determining the amortised cost of a financial asset or financial obligations and to assign revenues or expenses from interest income to the relevant reporting periods; the effective interest rate discounts the expected stream of future cash payments to the current net carrying amount of maturity or maturity of the financial instrument and in justified cases to another adopted by the bank; When calculating the effective interest rate, the bank estimates cash flows, taking into account the provisions of the agreement, however, the bank does not take into account potential future losses from uncollectible loan financial assets; the calculation shall take account of any bank paid and received fees and charges forming an integral part of the effective interest rate, transaction costs and all other premiums or discounts; in the method of effective interest rate, the bank assumes that cash flows and expected dates are reliably estimated; in cases where it is not possible to reliably determine the cash flows or the expected date, the bank shall make calculations based on cash flows specified in the contract;
21) assets seized for debts-assets referred to in article 1. 6 paragraph 1. 1 paragraph 4 of law-banking law;
22) fixed assets intended for disposal-the component assets or group of assets credited to the assets together with related assets rotating and commitments which are intended by the bank to sell in a State that does not require incurring additional expenses or requiring additional incurred expenses in the amount customarily adopted by selling this type of assets that the bank does not intend to use in your business in the following reporting periods , the bank assumes that the sale of these assets in the amount close to their fair value is highly likely within no more than one financial year;
23) affiliates of capital or organizationally-the entities referred to in article. 4 paragraph 1. 1 paragraph 16 law-banking law;
24) brokerage house – non-bank brokerage activity operator, within the meaning of the Act on trading in financial instruments;
25) brokerage-a children's section, organizationally, within the framework of the Bank unit of brokerage activities;
26) freight broker-operator on the basis of article. 2 section 8 of the Act on commodity exchanges;
27) investment fund is a legal person, as referred to in article. 3 paragraphs 1 and 2. 1 of the law of 27 May 2004 on investment funds (OJ No 146, item 1546, as amended);
28) settlement fund-the Fund referred to in article 2. 65 and article. 68d paragraph 1. 1 of the law on trading in financial instruments;
29) stock goods-goods, referred to in article 1. 2 paragraph 2 of the Act on commodity exchanges;
30) affiliation – a member of the Exchange or the over-the-counter Member liaison in the conclusion of transactions on a regulated market by the bank;
31) the customer is a legal person, a natural person or organizational unit without legal personality, that uses the services provided by the bank on the basis of a contract, the customer is not considered a bank or brokerage house that contains transactions with the use of affiliation;
32) system associate deals – a system of trading in a financial instrument in which the offset deals are associated according to the principle of the best price, without determining the odds of opening and closing;
33) Chamber of Commerce-the Chamber referred to in article 1. 92 paragraph 1. 1 of the law on trading in financial instruments;
34) an alternative trading system-a system referred to in article 2. 3 paragraph 2 of the law on trading in financial instruments;
35) marketing of adjustable-regulated market referred to in article 1. 14 of the Act on trading in financial instruments, or another acting on a permanent basis is outside the European economic area-system of trading in a financial instrument admitted to this market, providing investors with a universal and equal access to market information at the same time by matching offers of acquisition and disposal of financial instruments and the same conditions for the acquisition and disposal of these instruments, and subject to the supervision of the competent authority, as well as alternative trading system;
36) participant compensation system – a bank participating in the system, referred to in section V of the Act on trading in financial instruments;
37) securities account – the account referred to in article 2. 4 paragraph 1. 1 and 3 of the Act on trading in financial instruments;
38) the national deposit – the national depository for securities S.A.
§ 3. The Bank shall make available for inspection by the persons concerned examined the annual financial statements and the annual consolidated financial statements within 15 days from the date of its approval.
Chapter 2 Keeping books of account § 4. [Entries in the accounts-currency] Entries in the accounts shall be made in gold and the penny difference or in foreign currencies, in which the operations are performed.
§ 5. Accounting records of operations in foreign currency shall be: 1) in various foreign currencies and gold in the respective accounts carried out separately for the values in the respective foreign currency and for the value in gold or 2) in foreign currencies, separately for the values in the individual currencies under the condition to ensure the full documentation of daily fixing of the result from replacement position.
§ 6. 1. Check the events in the books of accounts of the Bank shall be in accordance with established principles of accounting policies.
2. the Bank's bookkeeping is in particular: 1) chronological registration of economic events in the log in each day of the operating system, in such a way as to reconcile his games with a combination of synthetic accounts and balance, subject to § 7;
2) recognition in the records of a synthetic economic events in a systematic, in chronological order, with the double-entry policies, in such a way as to draw up a statement of turnover and balances of all accounts of synthetic;
3) recognition in analytical records of economic events in a systematic, in such a way as to draw up a statement of the analytical account and balance agreed with balances and entries on synthetic accounts;
4 off-balance-sheet obligations records detail of) resulting from the chart of accounts of the Bank and reporting requirements;
5) taking specific tangible assets quantitative records and valuable;
6) posting any operations only on the relevant accounts of the synthetic, analytical accounts and off-balance-sheet accounts arising from the chart of accounts of the Bank;
7) preparation of statements and account balances of synthetic and analytical.
§ 7. 1. The log can be kept together for all operations. If you use partial logs, grouping events by their types, must be drawn up a statement and balance these logs for the day.
2. Entries in the journal are numbered sequentially, and the sum of the records in perpetuity. How to make a log should be a clear link with proven and approved accounting evidence.
3. In the accounts using the computer entry in the accounts of the suitable automatically identification number under which he was introduced to, and which enables you to determine the responsible person for the content of the record.
§ 8. 1. Entries in the accounts shall be made on a daily basis, to put all economic events each day and with reference to the reporting periods, where these events.
2. The accounts shall be deemed to be carried out flawlessly, if introduced to them completely and correctly all qualified to be included in the accounts of the day operating accounting evidence, provides continuity of records and accuracy of operation procedures.
3. the entries on off-balance-sheet accounts are liabilities of a financial nature or guarantee this given or received, as well as other liabilities, in particular relating to the implementation of the purchase contract, given and received security arising from concluded purchase agreements of derivatives to their settlement.
§ 9. 1. evidence of accounting which is the basis for the records of economic events is a disposition issued by the client of the Bank, the disposition of own bank or other documents received or prepared in a fixed form and which meet the conditions referred to in article 1. 21(1). 1 and 1a of the Act.
2. in the case of a payment order by specifying the Parties shall be deemed to be an indication of: 1) bank account number of the debtor or its name and bank account number, creditor payment order rewards merit;
2) debtor's bank account number and bank account number of the creditor or its name, by payment order load.
3. Evidence of accounting shall be posted in the Bank on the day of conclusion of the transaction or operation.
4. the Bank shall issue the evidence for proof of banking operations, for which the required external evidence of the source, if this is necessary for completeness of the entries in the accounts, the reality of the reporting of assets and liabilities and the profit and proof of an external not received in sufficient time to draw up within the report for the reporting period.
§ 10. The accounting evidence shall be drawn up using a computer means in a manner that provides the ability to determine their authenticity. Given how marks should be agreed between the parties concerned.
§ 11. 1. the entries in the accounts of cash interbank operations shall be drawn up on paper or using a computer: 1) discretionary payment orders, which are: a) credit transfer, b) evidence of payment, c) additional discretionary payment orders;
2) load payment orders, which are: a) cheques clearing, b) cash cheques, c) debit, d) additional load payment orders.
2. evidence for billing accounting cash cash amount of the operation shall be entered, in figures and in words,, Buck entered in words in full or with the designation "Buck as above" or in any way resulting from the form of proof.
3. On the evidence on the basis of accounting records in the accounts of cash interbank operations amount entered, in figures and in words, should be consistent, and any evidence amounts amendments are inadmissible. If the non-compliance of the listed sum, in figures and in words, occurs on the check, take appropriate amount resulting from the write Word, providing at the same time, check the appropriate attention.
4. Cheques should be deleted or include the endorser and endorsement "to collect".
§ 12. 1. for the payment orders drawn up in paper form shall apply the provisions of article 4. 21(1). 1 and 1a of the Act and § 9, paragraph 1. 2.2. Payment orders shall be drawn up using a computer should include a statement of proof to qualify for recognition in the accounts by the posting date and the method of recognition of proof in the accounting ledgers. For payment orders made using the computer shall apply mutatis mutandis to article. 21(1). 1 and 1a of the Act and § 9, paragraph 1. 2. § 13. 1. the entries in the accounts can be data sets drawn using a computer, provided that the resulting set of get permanently legible form, corresponding to the content of accounting evidence and it is possible to declare the sources of their origin and the establishment of a person responsible for their introduction.
2. A Bank should have procedures in place to ensure that the validation process a set of data and completeness and identity records.
3. The source data, which form the basis of the entries in the accounts shall be protected in their place of creation, in a way that ensures their consistency over a period that is required to store the accounting evidence drawn up on the basis of these data.
§ 14. 1. In justified cases, shall be permitted to use a copy of the proof of the accounting officer.
2. A copy of the proof of the accounting officer shall be made on a form appropriate to the evidence.
3. the replacement of a copy of a copy of the evidence, including shrink-wrapped or photocopy.
4. Copy and a copy of proof should bear the appropriate heading "Copy" or "copy" and authenticated by posting comments "true copies", signed by the person stating compatibility.
5. Copy and a copy of proof should bear clutching a stamp with the date.
§ 15. 1. Evidence of accounting, not complying with the conditions set out in § 9-14, are not subject to the posting and are returned to the Bank from which it received.
2. The provisions of § 9-14 can be applied to operations between the organizational units of the Bank having separate accounts.
§ 16. Banks provide a valid circuit and control evidence.
§ 17. 1. on the basis of the entries on the individual analytical accounts shall be drawn up at the end of each operating day and balance sheet, showing compliance with the accounting General Ledger and turnover.
2. operating every day, based on the records of the accounts of the synthetic, and balance sheet shall be drawn up, containing: 1) symbols or names of accounts;
2) accrued turnover and the balance at the beginning of the operating day, turnover for the day and accrued turnover and the balance at the end of the day;
3 the sum accumulated turnover) all accounts to start the day, operating for the day and at the end of the day.
3. Turnover for the day shown in the statement and balance should be in accordance with the rotation of the log.
4. On the day of closing of the accounts and balance sheet shall be drawn up of all the analytical accounts, synthetic accounts, and on the day of the inventory balance sheet inwentaryzowanej a group of assets.
5. Summary and account balances on the closing day of the synthetic accounts should contain: 1) symbols or names of accounts;
2) balances on the opening day of the synthetic accounts, turnover for the period from the beginning of the year to the date of closure of the accounts and the balance on the day of the closing of accounts of synthetic;
3) the sum of the balances on the opening day of the synthetic accounts, turnover for the period from the beginning of the year to the date of closure of the accounts and the sum of the balances on the closing day of synthetic accounts; the total turnover of synthetic accounts should be compatible with the lush in a continuous rotation of the log.
Chapter 3 the recognition in the accounts and the presentation of the financial statements of operations for the brokerage to § 18. [Information about financial instruments customers] In the notes to the financial statements the bank presents the information about financial instruments customers stored on securities accounts or stored in the form of a document, as well as about the rights of customers to stock goods, in terms of value and quantity.
§ 19. 1. Deposits and payments to the Fund of the billing and reimbursement of overpayment or part of the contributions from this Fund shall be entered on the summary accounts.
2. The value of all or part of the deposit made for commitment appropriations accounting Fund participants increased other operating expenses.
§ 20. 1. Mandatory contributions to the compensation system referred to in section V of the Act on trading in financial instruments shall be shown as a participant's duties from the national compensation scheme.
2. the Provisions referred to in article 1. paragraph 138. 2 of the Act on trading in financial instruments, presents itself as the rest of the reserve. In the event of a return by the national Deposit paid by bank deposits decreases the value of the created reserve about the amount of that excess.
3. The benefits accrued in connection with the management of the cash collected on compensation by the national depository rights to each participant compensation system, increase receivables participant compensation system of National deposit and are recognised as accruals and liabilities presented in the balance sheet.
4. the costs of the national depository system of compensation, fees due in respect of systems management compensation and payment of cash in respect of claims to eligible entities referred to in section V of the Act on trading in financial instruments, in part derived from the benefits referred to in paragraph 1. 3, are accounted for as expenses are deducted from the participant's duties and benefits compensation system.
5. the royalties referred to in paragraph 1. 1, and the reserve referred to in paragraph 1. 2, is presented in the financial statements after compensation.
Chapter 4 Counting § 21. [The annual inventory of assets and liabilities] 1. United States assets and liabilities shown in the accounts of the Bank shall be subject to the annual and periodic inventory whose primary purpose is to: 1) verify the data resulting from the accounts to the State and to determine the differences in inventory;
2) shot the differences in the accounts and determine the persons responsible for the assigned to property and settlement of differences identified stocktaking;
3) to assess the economic use and usefulness of the assets.
2. The inventory of the Bank involves in particular: 1) an inventory of the nature of the national means of payment, foreign exchange and foreign exchange, securities in the form of the material, the other values stored in registers and vaults, and of any tangible assets;
2), on the way to confirm by clients and counterparties of the Bank, the status of the funds in the bank accounts, loans and borrowings, subject to § 22 paragraph 2, of the financial instruments in the form of dematerialized, other receivables and liabilities, including in respect of supplies, works and services and assigned to other entities or individuals own assets;
3) verification of the registration State by comparison with relevant evidence to the accounting for assets and liabilities, which state the actual cannot be determined or is not determined by a census by nature or by arrangement.
§ 22. Inventory by comparing the registration status and to verify the values of these components in particular should be included: 1) intangible assets;
2) debts and obligations to the holders of bank accounts in non-books;
3) charges classified, in accordance with the regulations issued on the basis of article. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act, to a category at risk;
4) charges which the delay in the repayment of more than 90 days;
5) interest accrued, including reserved;
6) claims for shortages and damages, and other receivables and Payables to employees;
8) funds, the Reserve Bank;
9), including off-balance-sheet obligations given or received a guarantee or suretyship.
§ 23. The term inventory values stored in registers and vaults shall be deemed to be met if the inventory started 10 days before the end of the fiscal year and completed the 5. day of the next fiscal year.
§ 24. Results of the inventory should be appropriately documented, in particular spisowymi sheets and summaries, protocols and reports of inventory activities, notices about the status of accounts and balances receipts, billing the identified inventory differences.
§ 25. 1. Inventory of assets, subject to inventory of the nature, terms, weighing or measuring the actual state of inventory counting components and terms of results on the inventory sheets by nature, containing at least the following data: 1) the name of the organizational unit of the Bank and the type of inventory;
2) the date on which the inventory is carried out, and the date of inventory;
3) serial number spisywanej position, the symbol that identifies the written component property, specifying the object registered;
4) unit of measure, quantity, unit price, and the value that results from multiplying the amount of the assets, known at the time of the census, by the price or the value of the unit;
5) name and surname of the person materially responsible for the status of inventory counting and its signature on the proof given reservations with regard to the findings of the Census;
6) the names and signatures of the persons carrying out the census.
2. the reference Sheets shall be drawn up in two copies in turn means means and numbered before the Exchange. Any changes or additions to the Census sheets are described in the report from the inventory.
3. Protocols for inventories of the State monetary values and other values stored in registers and vaults should also include data to allow the Declaration of compatibility status of these values with the status of documents and books.
4. Inventories of nature, including protocols, should be inspected by persons designated.
5. An inventory of property belonging to fixed assets and investments, as well as appearing in the guarded other fixed assets and machinery and equipment forming part of the fixed assets under construction, shall be carried out at least once in 4 years.
§ 26. 1. Reconciliation of bank accounts and credit and loans shall be carried out on a regular basis based on compiled and sent to the customers of bank statements and attached to them evidence corroborating source operation, subject to paragraph 2. 2.2. Evidence of source shall be accompanied, if a bank statement contains personally identifiable information made the operation.
3. the annual inventory of bank accounts, loans and advances referred to in § 21 para. 2, paragraph 2, is based on agreement with the client States of those accounts at the end of the fiscal year. For this purpose, should be sent to customers a notice about the status of the account.
§ 27. 1. the State of accounts payable and receivable, and the status of other receivables and liabilities the Bank agreed by confirmation.
2. notification about the status of the balance and the call to confirm to the obligation to the creditor.
3. The obligation to carry out the inventory referred to in article 1. 26 paragraph. 1 paragraph 2 of the Act, shall be deemed to be met if the balance of receivables and liabilities in relation to the brokerage houses, banks conducting brokerage activities and commodity brokerage houses for unsettled transactions concluded on the regulated market and the settlement fund, established by the bank as at the balance sheet date will be confirmed at the written request of the Bank by the person entitled on the basis of separate provisions for the settlement of such transactions.
§ 28. 1. The inventory of assets and liabilities by way of verification is to determine the compliance of zewidencjonowanego with the relevant accounting evidence.
2. Assets and liabilities whose status is changed as a result of writing off their value in respect of the consumption, successive zarachowywania to the resulting account or with another title, should also be reviewed in terms of the accuracy of these changes, in particular write downs and zarachowań.
3. carried out verification of assets and liabilities shall be drawn up, in which presents results of verification and the way the settlement identified inventory differences.
section 29. Inventory differences are amortised in the accounts of the Bank this fiscal year, which inventory concerns.
Chapter 5 of the recognition and measurement of assets and liabilities and the determination of the profit or § 30. [Classification of financial assets and liabilities] 1. financial assets and liabilities classified in the date of their acquisition or to the following categories: 1) financial assets and financial liabilities at fair value through profit or loss, including financial assets or liabilities held for trading;
2) loans and borrowings and other debts of the Bank;
3) financial assets held-to-maturity;
4) available-for-sale financial assets.
2. assets and financial obligations referred to in paragraph 1. 1 paragraph 1 shall be entered in the accounts, without taking into account transaction costs.
§ 31. 1. If, in the current fiscal year or in the previous two financial years financial assets classified as held-to-maturity assets are in significant value sold, transferred, or has been made the option before maturity, or moved them to another category, it cannot be classified financial assets to financial assets held-to-maturity for the period remaining to the end of the current fiscal year and the next two financial years , except where such sales occurred: 1) on Middle-maturity;
2) after the date on which the 90% of the nominal value of the financial asset has been paid;
3) as a result of events that cannot be foreseen.
2. If, because of a change in the bank's intentions or capabilities, it is not appropriate to qualify the components of financial assets to financial assets held-to-maturity, such financial assets include the category of available-for-sale financial assets and are valued at fair value. The effects of the valuation determined as the difference between the resulting from the accounting books carrying przekwalifikowanych of financial assets and fair value refers to capital (Fund) from revaluation.
3. where the sale, transfer or execution of put option prior to maturity or retraining more than insignificant value of financial assets held-to-maturity does not meet the conditions referred to in paragraph 1. 1, the bank przekwalifikowuje financial assets eligible to financial assets held-to-maturity category to the available-for-sale assets and valued them at fair value. The effects of the valuation determined as the difference between the resulting from the accounting books carrying przekwalifikowanych of financial assets and fair value refers to capital (Fund) from revaluation.
4. In the case in which gone are the next two financial years referred to in paragraph 1. 1, or it is not possible to determine reliably the fair value of a financial asset and when due to the change in the bank's intentions or capabilities, it is not appropriate to qualify assets available-for-sale assets, the bank carries out retraining to the category referred to in § 30 paragraph 2 and 3, and accepts that due to the accounting value of a financial asset is on the day of retraining the newly fixed depreciated cost or purchase price of financial assets. The effects of the valuation of these financial assets referenced previously on capital (Fund) from revaluation are recognised: 1) in the case of a component with a specific maturity, in the remaining period to maturity using the effective interest method;
2) in the case of an asset with an indefinite maturity, still in the capital (Fund) from revaluation until the exclusion of financial asset from the balance sheet.
5. If the bank has created the special-purpose reserve or has made impairment value of components of financial assets, as referred to in paragraph 1. 4, valuation effects previously included in the capital (Fund) from revaluation are recognised in the profit.
6. the Bank recognises in profit the difference between the newly established amortised cost referred to in paragraph 1. 4, paragraph 1, and the value of financial assets at maturity by the remaining period to maturity using the effective interest method.
§ 32. 1. Financial assets classified as financial assets and financial liabilities valued at fair value through profit or loss if it ceased to be maintained for the purpose of sale or repurchase in the short term, can be reclassified into the category referred to in § 30 paragraph. 1 paragraphs 2 – 4, with the exception of derivative instruments and financial assets which at initial recognition have been recognised by the bank as financial assets and financial liability at fair value through profit or loss, subject to paragraph 2. 2.2. Financial assets, as referred to in paragraph 1. 1 may be reclassified to other category only in exceptional circumstances, by which is meant the circumstances arising from the one-time, extraordinary events, for which there is very little likelihood of recurrence in the near future.
3. Financial assets classified as financial assets and financial liabilities valued at fair value through profit or loss that meet the definition of loans and borrowings and other debts of the Bank, which at initial recognition were not considered by the bank as financial assets and financial liabilities at fair value through profit or loss, may be reclassified into the category referred to in § 30 paragraph. 1 point 2-4, due to a change in the bank's intention or ability to maintain the financial asset to the specified term or maturity.
4. Financial assets classified in the category referred to in § 30 paragraph. 1 point 2-4 may not be reclassified into the category referred to in § 30 paragraph. 1 point 1.
5. Financial assets, classified as available-for-sale financial assets can be reclassified into the category of loans and borrowings and other debts of the Bank, provided that the bank is going to and can keep those assets in the possession of, in the foreseeable future or to maturity or to the category of financial assets held-to-maturity, if you do not meet the definition of loans and borrowings and other debts of the Bank. Przekwalifikowanego the fair value of the financial asset shall be deemed to be newly fixed depreciated cost.
6. If financial assets classified to the category referred to in § 30 paragraph. 1 point 2, have become traded on the market and do not meet the definition of loans and borrowings and other debts of the Bank, such assets of the przekwalifikowuje to the category referred to in § 30 paragraph. 1 paragraph 4.
§ 33. 1. At the time of initial recognition of financial assets or financial liabilities, the bank valued them at the rate of cost (purchase price) – according to the fair value of the consideration given or received. Transaction costs which can be directly assigned to a financial asset, increase the cost (purchase price) financial assets that the bank has qualified for the category referred to in § 30 paragraph. 1 point 2-4.
2. financial assets and liabilities, as well as off-balance-sheet liabilities, are recognized in the accounts on the date of the transaction.
§ 34. The Bank may write off debt as credit exposure referred to in legislation issued on the basis of art. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act, in the weight created on it of the special-purpose reserve and move to off-balance-sheet records until its redemption, the limitation period or repayment in case remains classified receivables "lost" for a period of at least one year, and created the special-purpose reserve is equal to the amount remaining, meaning that the net value is equal to zero. Along with the transfer of the receivables to the off-balance-sheet records the bank also moves matching the special-purpose reserve.
section 35. 1. the Bank off from the accounting component of financial obligations or its part if the obligation has expired. Commitment expires when the obligation specified in the contract has been completed, have been disposed of or expired term of his investigation.
2. the Bank off from the accounts of the financial asset, or part thereof, subject to paragraph 2. 3-7, when at least one of the conditions is met: 1) contractual cash flow rights expire with a financial asset;
2) bank transfers to the purchaser of the financial asset, and the transfer of a financial asset meets the conditions for exemption from the balance sheet referred to in paragraph 1. Article 5, point 1.
3. Bank transfers to the purchaser of a financial asset when at least one of the conditions is met: 1) moves the contractual rights to receive cash flows from the financial asset;
2) stops the contractual right to receive cash flows from the financial asset, but in accordance with the contract is obliged to forward these cash flows of the financial asset to the buyer, subject to paragraph 2. 4.4. If the bank stops the contractual rights to receive cash flows from the financial asset, but in accordance with the contract is obliged to forward these cash flows to the buyer of the financial asset, it is understood that there has been a transfer of a financial asset when the following conditions are: 1) the bank is not required to transfer the cash flows of financial assets to the purchaser before prior to their obtaining;
2) the bank may not dispose of or in any way charge transferred financial asset in a manner other than through the establishment of a lien or other limited rights to the buyer of a financial asset as collateral obligation to transfer cash flows;
3) the bank is obliged to forward all received cash flows to the purchaser without delay; until the transfer of the cash flows of the financial asset to the buyer, the bank may in return for the cash received to acquire other assets excluding cash assets.
5. the Bank, moving the financial asset to the buyer, shall assess the extent to which retains the risks and economic benefits associated with having a financial asset, and if: 1) to the purchaser is transferred essentially all risks and economic benefits, then the bank off from the balance sheet a financial asset, and is recognised as assets or liabilities all rights and obligations created or retained as a result of the transfer of (engagement);
2) bank retains substantially all the risks and all the economic benefits associated with the transferred financial asset, it does not exclude a financial asset from the balance sheet;
3) the bank does not retain substantially all the risks and all the economic benefits associated with having a financial asset, it shall determine whether he retained control of the asset.
6. In the case referred to in paragraph 1. Article 5, point 3, the bank if: 1) retains control of the financial asset, it does not exclude a financial asset from the balance sheet in proportion to the remaining commitment in financial assets;
2) does not retain control of the financial asset, it disables a financial asset from the balance sheet and are recognised as assets or liabilities all rights and obligations created or retained as a result of the transfer.
7. the Bank retains control over the transferred financial asset, if he has the right to dispose of the transferred financial asset, but does not retain the control, if the purchaser has the right to dispose of the financial asset.
§ 36. 1. Valuation of assets and liabilities at the balance sheet date is made according to the rules set out in this Act, taking account of the appropriate legislation issued on the basis of article. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act, the provisions of the accounting referred to in section 7, and the following principles: 1) financial assets and financial liabilities at fair value through profit or loss are measured at fair value, and the effects of changes in the fair value include, respectively, to the income or expense on financial operations, subject to that obligation, which is to be settled by the transfer of equity instrument whose fair value cannot be measured reliably should be measured at amortised cost;
2) loans and borrowings and other liabilities of the Bank, which have not been classified as held for trading, are measured at amortised cost, taking into account the effective interest method;
3) available-for-sale financial assets are measured at fair value, and the effects of changes in the fair value refers to capital (Fund) from revaluation, until off financial assets from the balance sheet, in which the cumulative impact of changes in the fair value recorded in the capital (Fund) from revaluation are recognised in income or financial costs; the accrued interest are recognised in interest income; dividends payable are recognised in the income from the shares, other securities and other financial instruments, with variable amount of income; in the case in which a financial asset is impaired, the bank recognises the accumulated losses included in capital (Fund) from revaluation financial expenses arising from impairment;
4) held-to-maturity financial assets are measured at amortised cost, taking into account the effective interest method;
5) stocks and shares in subordinated units shall be valued at purchase price, taking into account the impairment, or at fair value;
6) stocks and shares in subordinated units, which the bank earmarked for sale are measured at the carrying amount or fair value, whichever is the lower, taking into account the estimated by the bank the costs of sale;
7) assets seized for debts are measured at fair value, and the effects of the valuation includes up to other operating income or other operating costs; where the fair value of the acquired asset is higher than the amount of the debt, the difference is the commitment to the borrower;
8) financial liabilities that are not eligible for financial assets and liabilities measured at fair value through profit or loss, are measured at amortised cost, taking into account the effective interest method;
9) financial liabilities resulting from the maintenance of the bank's involvement in transferred financial assets or as a result of the transfer of a financial asset and that are not disabled from the balance sheet, shall be measured: a) at amortised cost taking into account the effective interest rate method, if the transferred asset is measured according to this method, (b)) at its fair value, if the transferred asset is measured according to this method.
2. a reliable fair value shall be deemed to be established in particular by: 1) the valuation of the financial instrument at a price fixed in an active regulated market;
2) financial instrument price estimates, for which there is no active regulated market, based on publicly announced nieróżniącego price significantly, a similar financial instrument, or the prices of the components of a complex financial instrument;
3) the appropriate valuation model of a financial instrument, and made to this model, the input comes from an active regulated market;
4) financial instrument price estimates by methods of estimation commonly recognized as correct.
3. If the bank is unable to estimate reliably the fair value, the fair value of the financial asset at cost taking into account the impairment, or sets the value of an financial liabilities at amortised cost and valuation effects include up to income or expense on financial operations. If it becomes possible to reliably determine the fair value of the asset or financial liabilities financial instruments, the bank shall make fair value, and the difference between the carrying amount and the fair value refers to capital (Fund) from revaluation.
§ 37. 1. Assets and liabilities and off-balance-sheet commitments denominated in foreign currencies shall be converted at the rate of the golden mean as announced by the President of the Polish National Bank at the balance sheet date.
2. If the receivables expressed in foreign currency the special-purpose reserve was created, per, subject to paragraph 2. 3, is also subject to the reserve.
3. Exchange differences arising from the conversion of balances of balance sheet assets and liabilities in foreign currency include up to income or expense of the replacement position.
§ 38. When pricing the issue of financial assets, as referred to in § 30 paragraph. 1 paragraphs 1 and 4, acquired at different prices, with the same or similar characteristics apply methods referred to in article 1. 34 para. 4 paragraph 2 of the Act.
§ 39. Financial assets the Bank writes down in weight the costs or losses. In the case referred to in § 35 paragraph 1. 7, financial assets seems to work in the weight of the special-purpose reserve or of an impairment.
§ 40. In matters relating to financial instruments, which are not governed by the Act and this regulation, the provisions pursuant to article 114. 81 paragraphs 1 and 2. 2 section 4 of the Act.
§ 41. 1. net financial result in the accounts of the Bank shall be determined taking into account the provisions of article 5, respectively. 6, 35, 35a-35 d, 37, 39, 41 and 43 of the Act and legislation issued on the basis of article. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act.
2. The interest referred to in article 1. 43 paragraph 1. 2 of the Act, include: 1) not received during the reporting period: a) the income payable to the bank interest, including discount and interest capitalized, from "normal" duties and charges "under observation", subject to paragraph 2. 3, b) received in the previous periods of income from interest, including discount, per the current reporting period;
2) received in the current reporting period interest income payable for the reporting period, including the claims of the Bank;
3) interest expense due and undue from the obligations of the Bank payable for the reporting period.
3. The interest referred to in article 1. 43 paragraph 1. 2 of the Act, does not include: 1) due to the bank interest handed down and niezapadłych, including discount and interest capitalized, from receivables "at risk", which by the time of their receipt or writing off are the revenue reserved;
2) discount and interest received in advance for the next reporting periods.
Chapter 6 the valuation of financial instruments and rights to goods stock brokerage clients, § 42. [Measurement of financial instruments recorded in the accounts of securities customers located in the course of organised, current price] 1. The valuation of financial instruments recorded in the accounts of securities customers, located in the course of organized, shall be made on each working day at current prices.
2. By the price of the current means: 1) in the case of financial instruments that are traded on a regulated market, subject to the provisions of paragraph 2. 3 and 4: (a)) in quotations, which shall be determined and announced it is closing, the last closing price quotation system, b) in continuous quotations without specific designation closing rate – the price of the average weighted trading volume transactions from the last date on the transaction, c) in single quotes is the rate fixed in the course of a single, d) on quotations of simultaneous exposure of the purchase price and the selling price of the same coupon-the last lowest price offer purchase;
2) in the case of financial instruments resulting from the conclusion of the transaction in the system associating deals – the price at which the last transaction was entered into;
3) in the case of uncertificated securities, for which it is not possible to apply the valuation methods referred to in paragraph 1-the last lowest price: a) proposed as a result of the takeover or b) which contains a bundled transaction;
4) in the case of financial instruments listed outside the territory of the Republic of Poland, for which, due to the rules adopted in the relevant market, as the most representative course is deemed to be other than specified in point 1 (c). a – d – price specified by the bank.
3. By the price of the current debt securities with charged interest means expressed in value price determined in percentage of the nominal value, plus accrued interest.
4. By the price of the current debt securities acquired at a discount or premium means expressed in value price determined using the appropriate copies of the discount or premium amortization.
5. By the current price of units of investment funds means the last posted by investment fund net asset value per unit.
6. If the last current price in the relevant market or in the quotation system is not available or is available, but due to the deadline for the conclusion of the last transaction does not reflect the market value of the security on the date of valuation, when valuing the stock, account should be taken of the prices reported the best deals for buying and selling, that include only prices in the offers of sale is unacceptable. If the offer referred to in the preceding sentence, have been reported for the last time in this period, that the valuation of securities based on these offers do not reflect the market value of a security, it is considered that it is not possible to determine the current price for these securities according to the rules referred to in paragraph 1. 2.7. If the securities could not determine the current price according to the rules referred to in paragraph 1. 2, but the price can be determined for identical securities in the securities belonging to clients, is for the valuation of securities belonging to clients shall be treated as if they were securities that meet these conditions.
8. where it is not possible to the valuation of assets of clients according to the methods referred to in paragraph 1. 1-7, these assets shall be valued at fair value, fair value of these assets is reflected.
9. stock Goods shall be measured according to the rules referred to in paragraph 1. 2, paragraph 1.
§ 43. As the basis for the valuation of financial instruments customers assumed, when financial instruments are traded: 1) on several stock markets – the rate fixed on the stock exchange, where trading volume was the largest;
2) in more than one system on one stock exchange-rate fixed in this system of the quotations, where trading volume was the largest;
3) on the stock market and, at the same time, in an over-the-counter market-rate fixed on the market, where trading volume was the largest;
4) on more than one market over the counter-price current on the market, whose trading volume was the largest;
5) in more than one system on one market over the counter – current price down in this system of the quotations, where trading volume was the largest.
§ 44. 1. Book-entry securities unlisted on the regulated market and the alternative trading system, belonging to clients, saved in the accounts of securities shall be valued at the nominal value.
2. Securities other than dematerialized, stored in the form of a document, shall be valued at the nominal value.
Chapter 7 security Accounting § 45. [Hedge accounting] 1. Hedge accounting is balanced recognition of the impact of changes in the fair value of the security instrument and the hedged item on the financial result.
2. the Bank shall apply hedge accounting, taking into account the valuation of secured assets or liabilities value purchased for their security, financial instruments, and changes their values, if the following conditions are met: 1) at the time of the establishment of a formalised security bindings documentation drawn up security, in which the specified adopted by the bank risk management objective and strategy for security; in the documentation of the bank shall appoint a security instrument for a given position or transaction and specifies the type of risk, from which it secures, and also specifies how to evaluate the effectiveness of the security instrument in balancing the changes in the fair value hedged position or changes in cash flows of hedged transactions, risk reduction, before which the bank is protects;
2) financial instrument contract which is the subject of security and secured with assets or liabilities are characterized by similar characteristics, in particular the nominal value, date of maturity, sensitivity to changes in interest rates or currency exchange rate;
3) provides that the security will be unlike the highly effective in balancing the changes in the fair value or cash flows, in accordance with a documented risk management strategy for a specific security bindings;
4 cash flow hedges) applies highly probable forecast transaction that is exposed to the risk of changes in cash flows affecting the level of the profit;
5) security can be reliably assessed by a reliable valuation of fair value of the hedged item or cash flows originating from it, and the fair value of the security instrument;
6) security is valued and finds his high efficiency throughout the period of its use.
3. Financial assets or financial liabilities whose fair value cannot be measured reliably, there may be a security instrument, with the exception of the financial instrument that is not derivative instrument that meets the following conditions: 1) is expressed in a foreign currency;
2) was intended to protect against the risk of foreign exchange;
3) which the monetary component can be measured reliably.
4. A single security instrument can be designed to cover more than one type of risk, provided that: 1) you can specify the types of securable risks;
2) you can prove the effectiveness of the security;
3) it is possible to ensure that the instrument is designed to protect against various types of risk.
5. Position can be hedged asset or liability, are not included in the carrying amount of the records of the firm commitment or highly probable forecasted transaction, which was not yet the commitment.
6. Security is assessed by comparing the changes in the value of the security instrument or cash flows of the hedged item value change or cash flows arising therefrom.
7. the security shall be deemed to be effective if for a period the use of changes in the fair value of hedged instrument or cash flow changes resulting from it will be balanced in the range of 80%-125% by changing the fair value of the security instrument, or changes in cash flows from him.
§ 46. 1. the fair value of the Security, to meet during the period of its use conditions specified in § 45 para. 2, should be accounted for as follows: 1) the effects of the revaluation of a security instrument to fair value should be recognised in profit and 2) the effects of changes in the fair value of the hedged item attributable to the zabezpieczanemu risk, correct the carrying amount of the item and are included in the financial result.
2. the Bank shall cease the application of fair value hedge accounting if you take such a decision and, in the case of an instance of one of the events: 1) security instrument: a) expires, b) is sold, c) its use is coming to an end, d) followed by its implementation;
2) no longer meets the criteria for the application of hedge accounting rules, referred to in § 45 para. 2. § 47. 1. the security of cash flows that meet the criteria specified in § 45 para. 2, shall be accounted for as follows: 1) the effects of the valuation of the security instrument, which was considered effective security, refers to the capital (Fund) from revaluation;
2) the effects of the valuation of the security instrument, which was considered ineffective protection, reference should be made to the financial result.
2. If a firm commitment or forecasted secured transaction becomes a component of the assets or liabilities, valuation effects related to a security instrument changes cash flows from capital (Fund) from revaluation and shall take into account in determining the initial value of these assets or liabilities.
3. in the case of security cash flows other than those mentioned in paragraph 1. 2, the effects of the valuation of the security instrument changes cash flows reported in the capital (Fund) from revaluation refers to the financial result in the period in which the hedged firm commitment or forecasted secured transaction affects profit or loss.
4. the Bank shall cease to use hedge accounting cash flows, financial instrument valuation effects result, which were reported in the capital (Fund) from revaluation, if you take such a decision and, in the case of an instance of one of the events: 1) security instrument expires or is sold, its use is coming to an end or its implementation;
2) no longer meets the criteria for the application of hedge accounting, referred to in § 45 para. 2;
3) the bank does not provide for the implementation of the table the commitments or forecast transactions.
§ 48. 1. the security of the net investment in a foreign entity is accounted for in the manner provided for security of cash flows.
2. in the case of the disposal of the net investment in a foreign entity security instrument valuation effects, referring to the part of the security is deemed effective, are recognised in income or financial costs.
Chapter 8 data retention § 49. [Rules regarding the storage and protection of data] 1. the Bank complies with the rules on the storage and protection of the data referred to in article 69. 71 the law and separate regulations, subject to the provisions of paragraph 2. 2.2. The Bank maintains accounting evidence in its original form by the period resulting from the provisions of article 4. 74 of the Act.
3. sharing of the bank documents to third parties requires at least: 1) behavior rules on banking secrecy;
2) obtain the consent of the head of the organizational unit of the Bank to view the documents on the spot;
3) release the written consent of the President of the Board of Directors of bank or person authorized by him to share documents outside the place of books of account, provided you leave confirmed "for compatibility with the original" photocopies of documents and Protocol on their list.
Chapter 9 transitional and final provisions § 50. [The application of the provisions of Regulation] Regulation shall apply for the first time to the financial statements prepared for the fiscal year beginning in 2010.
§ 51. Repealed the Ordinance of the Minister of Finance dated 29 August 2008 on specific accounting policy (OJ No 161, item 1002).
§ 52. This Regulation shall enter into force after 14 days from the date of the notice.
1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).
Annex 1. [NOTES TO THE FINANCIAL STATEMENTS OF THE BANK]
The annex to regulation of the Minister of Finance of 1 October 2010.
NOTES to the FINANCIAL STATEMENTS of the BANK notes to the financial statements of the Bank includes an introduction to financial statements and additional information and explanations.
I. Introduction to the financial statements of the Bank shall include in particular: 1. the name and registered office of the Bank and the indication of the competent court or other authority of the leading registry, an indication of the activities resulting from authorizations financial supervision Commission;
2. indication of the period covered by the financial statements, the reason, if the financial statements are for a period other than the fiscal year;
3. indication that the financial statements contain aggregate information, if the composition of the Bank consists of organizational units drafting its own financial statements;
4. an indication as to whether the financial statements were prepared assuming continuation of the bank business in the foreseeable future, and whether there are circumstances indicating a threat of continuing activity;
5. in the case of the financial statements to be drawn up for the period during which there has been a combination of units, an indication that it is the financial statements, and an indication of the method of settlement;
6. apply principles of accounting policy, including the method of valuation of assets and liabilities and income and expenses, to the extent that applicable laws leave the right to choose or not to regulate the issues, in particular: 1) the rules for recognition in equity valuation effects on-balance-sheet items,
2) rules for determining the fair value of financial assets and financial liabilities, broken down by different types of these assets and liabilities 3) adopted rules for hedge accounting, including with respect to forecasted transactions, 4) inventory policy;
7. made during the financial year changes in accounting policies, including methods of valuation, together with the reasons for their introduction, if they have a material impact on the financial statements, with an indication of the changes caused by the difference in profit;
8. made in relation to previous financial statements changes the way the preparation of financial statements, together with the reasons for their introduction and the effects in terms of the presentation of material and financial situation of the Bank;
9. error correction information in the individual items of the financial statements: 1) of committed an error, 2) the amount of the adjustment for the current financial year, 3) the amount of the correction relating to periods prior to;
10. information about significant events that occurred after the balance sheet date and were not included in the other parts of the financial statements;
11. information about significant events regarding previous years that have been recognised in the financial statements of the fiscal year;
12. information on the remuneration of the statutory auditor or the entity authorised to audit financial statements, paid or payable for the financial year separately: 1) mandatory examination of the annual financial statements, 2) other services certifying 3) tax consultancy services, 4) other services.
II. additional information and explanations are subject to disclosure information about the assets and liabilities, off-balance-sheet commitments, the elements of the profit and loss account, statement of changes in equity and cash flow statement, as well as information on the management of the risks associated with the activities carried out by the bank activities, information about financial instruments customers, to the extent necessary to a better understanding of the financial situation and assets, as well as the profit of the Bank in particular: 1. to meet the bank requirements referred to in article 3(1). 128 of the Act-the right bank;
2. data on foreign currency assets and liabilities structure;
3. data sources raise deposits, taking into account the Division of industry and geographic market segments;
4. information about the concentration of commitment of the Bank in individual units, groups, industry and geographic market segments, together with an assessment of the risks associated with this commitment;
5. information about: 1) the structure of bank charges broken down by different categories, determined in accordance with the regulations issued on the basis of article. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act, including loans and advances, deposits in other banks and other financial entities, including the following information: a) balance of deferred payment of fees and charges for overdue, b) dispute, on which you have not created a provisioning or not was made of an impairment, 2) loans and advances, from which the bank does not charge interest, 3) financial assets by a) financial assets at fair value through profit or loss , b) financial assets held for trading, c) loans and borrowings and other liabilities of the Bank, d) financial assets held-to-maturity, e) available-for-sale financial assets, 4) available-for-sale financial assets, financial assets and liabilities measured at fair value through profit or loss, for which it was not possible to establish reliably the fair value, with an indication of the estimated values;
6. information on loans and advances and other receivables of the Bank, as well as hedging against credit risk, measured at fair value through profit or loss, showing separately: 1) the value of loans and advances and other receivables the Bank selected at initial recognition as at fair value through profit or loss, 2) the value of the exposure to credit risk at the reporting date, without taking into account the value of hedging against credit risk 3) value by which the credit risk protection instruments reduce the value of the exposure to the credit risk, 4) value changes during the reporting period and cumulatively, in the fair value of loans and advances and other receivables of the Bank, which is due to changes in credit risk determined: (a)) as the value changes for a given component or group of financial assets that are not due to changes in market conditions that cause market risk or (b)) based on another method that in the assessment of the bank allows you to more accurately reflect the value change for a given component or group of financial assets that results from a change in credit risk, 5) the value of changes in the fair value of hedging against the risk of a credit qualified at initial recognition as at fair value through profit or loss, which occurred during the reporting period and cumulatively;
7. information on financial liabilities measured at fair value through profit or loss, showing separately: 1) the value of financial liabilities classified at initial recognition as at fair value through profit or loss, 2) the value of financial liabilities classified as held for trading, 3) the difference between the carrying amount of financial liabilities and the value that the bank would be required to pay at maturity;
8. data on the value of financial instruments, taking into account: 1) financial instruments that are publicly traded, 2) financial instruments in OTC, 3) securities with unlimited zbywalnością, not traded on a regulated market, 4) securities with limited zbywalnością, 5) the market value of the financial instruments, where the is different from the values reported in the balance sheet;
9. information about the bank's contracts, the effect of which will be the emergence of the financial instrument;
10. information about your interests and activities, broken down by subsidiaries, interdependent and affiliates, including: 1) the name and head office units and subject their activities, 2) the carrying amount of the shares and the shares, the percentage of your capital units and of the total number of votes at the general meeting, 3) equity value, its financial result for the year, unpaid by the bank the value of the share in the capital of the entity 4) value received or payable dividends for the financial year and the degree of participation in the management of the Bank;
11. information about the value of shares and shares in subordinated units, which the bank has earmarked for sale;
12. in the case of retraining financial asset disclosure are subject to the value and category information przekwalifikowanych of assets and of the reasons for retraining;
13. in the case of retraining financial asset of the categories of financial assets and liabilities measured at fair value through profit or loss, assets available-for-sale or held-to-maturity assets category, information about: 1) the value of financial assets przekwalifikowanych to and from each category, as well as the causes of retraining, 2) carrying amount and the fair value of financial assets that have been reclassified in the reporting period and previous reporting periods 3) exceptional circumstances along with the facts indicating that they were exceptional, when a financial asset is reclassified in accordance with § 32 para. 1 regulation 4) revenues or costs in respect of the valuation of the financial asset, the reporting period and previous reporting periods;
5) revenues or costs in respect of the valuation that would have been included in the reporting period, if the financial asset would not be reclassified, 6) effective interest rate and the estimated amount of the cash flows that the bank expects to recover, retraining of the financial asset;
14. in the case of transfer of the economic rights in financial assets (transfer of assets), which are not excluded from the balance sheet, the disclosure shall be subject to the following information in respect of each category of financial assets: 1) the type of the transferred assets, 2) the value and nature of the benefits preserved by the bank, as well as the risks associated with the transferred financial assets that cannot be excluded from the balance sheet, 3) the carrying amount of the transferred assets , the value of recognised in the balance sheet of the assets and the related liabilities;
15. the lien on the property of the Bank, together with the terms and conditions of the establishment of the pledge and the carrying amount of financial assets that the bank pledged as security for liabilities or off-balance-sheet obligations;
16. information on the existing financial instruments with embedded derivatives;
17. the information regarding the size of Deutsche Bank broker Endowment:
1) cash brokerage clients in debt securities issued by the Treasury, 2) cash customers deposited on the financial accounts of the brokerage Office and paid on the acquisition of securities in the first public offering or publicly traded the original, 3) cash provided from the tax fund;
18. information about charges from banks leading brokerage, brokerage houses and brokerage houses, broken down into: 1) trade receivables transactions, further broken down by claims arising from the settlement of transactions on individual stock exchanges, 2) receivables arising from transactions in an over-the-counter market, 3) amounts due under the representation of the other banks conducting brokerage activities, and brokerage houses on regulated securities markets 4) trade affiliation, 5) auto loans receivable carried out via the national deposit;
19. information on brokerage fees the Bank about organizationally evolved from the national depository and clearing stock, broken down into: 1) receivables from the tax fund 2) of the investor compensation fund;
20. information on the dedicated brokerage commitments Deutsche Bank from national depository and clearing stock, broken down into: 1) liabilities to the tax fund 2) obligations to the investor compensation fund;
21. information about charges from operators of regulated securities markets and stock markets, broken down into amounts receivable from individual companies and markets OTC market for dedicated brokerage Deutsche Bank;
22. information about commitments from operators of regulated securities markets and stock markets, broken down by commitments from individual companies and markets OTC market for dedicated brokerage Deutsche Bank;
23. information about commitments from banks conducting brokerage activities, brokerages and freight brokerage houses, broken down into: 1) trade payables transactions, further broken down into settlement obligations on individual stock exchanges, 2) trade payables transactions in the market over the counter, 3) liability for the representation of other banks conducting brokerage activities, and brokerage houses on regulated securities markets 4) affiliate obligations, 5) automated lending obligations undertaken through the national deposit;
24. information on changes the value of the funds designated for foreign troops, taking into account the status at the beginning of the financial year, increases and reductions, broken down by individual entities and the State at the end of the financial year;
25. data on changes in intangible assets: 1) the scope of the changes in the value of intangible assets that includes at the beginning of the financial year, the titles of the increases and decreases, and at the end of the fiscal year, 2) foreign value of intangible assets, used pursuant to a contract referred to in article 1. 3 paragraphs 1 and 2. 4 of the Act;
26. data on the used tangible assets, in particular: 1) the scope of the changes in the value of used tangible assets, containing at the beginning of the financial year, increase and decrease, and at the end of the fiscal year, 2) value of foreign assets used pursuant to a contract referred to in article 1. 3 paragraphs 1 and 2. 4 of the Act;
27. information on assets acquired for long broken down by real estate and other assets;
28. information on non-current assets held for disposal, containing the value of those assets at the beginning of the financial year, increase and decrease, and at the end of the financial year;
29. the list of items of active and passive accruals costs, revenues of future periods and income restricted;
30. data on ownership structure of the share capital, including the amount, type and nominal value of the shares and the value of the shares that make up the capital, detailing the shareholders or shareholders holding more than 5% of the votes at the general meeting;
31. against the data and restriction of the rights associated with the group action, including on the distribution of dividends and return of capital;
32. information about own shares held by the Bank or held by subsidiaries, interdependent and associates;
33. the obligations arising from the approved for payment of dividend or surplus sheet;
34. information on subordinated liabilities, including: 1) the value of the individual loans and the currency in which they were incurred, 2) conditions of interest rates and due dates;
35. information on the status and changes of special purpose vehicles, broken down by categories of receivables, including: 1) the status of the provisioning at the beginning of the fiscal year, 2) increase use and solution provisioning, 3) status of provisioning at the end of the financial year, 4) required in accordance with the provisions issued pursuant to art. 81 paragraphs 1 and 2. 2, point 8 (b). (c) of the Act, the status of provisioning at the end of the financial year, together with a detailed explanation, if the State of the reserves established in paragraph 3 did not reach the State required;
36. data on the provision for future liabilities according to the nature of the commitments, taking into account the status at the beginning of the financial year, increases and the use of and the State at the end of the financial year;
37. the State data impairment, excluding provisioning, according to types of assets, with an indication of the beginning of the financial year, increases and reductions, and the end of the financial year;
38. data on off-balance-sheet liabilities, including contingent of security granted, including: 1) a list of guarantees and sureties, including promissory note and other obligations provided as guarantee, 2) a summary of guarantees and sureties granted emissions issuers, including: a) the names of the issuers of securities, which the bank guarantees the acquisition of emission, b) of guaranteed securities, (c)) the conditions for the contract of guarantee and an indication of the amount of to which the bank promised to get involved in the case of a contract of guarantee, d) information about the financial relationship, organisational, personnel between the Bank and the entity to which the bank gives a guarantee e) information whether the securities covered by the warranty are transferable if they are or will be directed to the public, 3) contained data contracts subscription options or the sale of shares in the Bank, 4) information on the proposed payment of dividends If it has not been formally approved, as well as of any unrecognised cumulative dividends from preferred shares, 5) details of the Bank's assets that constitute security for liabilities of the Bank and of the obligations of a third party, as well as the value of the liabilities of the Bank subject to protect these assets, 6) not included in the balance sheet transaction with a commitment to repurchase;
7) information about the given financial commitments, including the commitments granted irrevocable, 8) with a nominal value of underlying instruments which are the subject of contracts on the derivatives, including: a) types of contracts, including options, futures, swaps instruments financial instruments, (b)) types of underlying instruments, c) breakdown by instruments to receipt and issue, including the sold and purchased;
39. information about bank security accounting principles, taking into account the allocation on securing fair value, secure cash flows and securing investment in a foreign entity, including at least: 1) description of the security, 2) a description of the financial instruments designated as hedging instruments and their fair value at the balance sheet date, 3) the nature of the risks which the bank is protects, 4) the period within which it is expected to carry out projected collateralised transactions , and expected period of, in which these transactions affect the financial result, 5) a description of the forecasted transaction for which hedge accounting policies have been used previously, but now the bank does not expect again carry out such transactions;
40. data on the significant terms and conditions concerning financial instruments, that can affect the value, the term and the degree of certainty of future cash flows, taking into account the allocation on the types of financial assets and liabilities, both on-balance-sheet and off-balance sheet;
41. information from the scope of the profit and loss account: 1) information on the revenue, including commissions, and the costs of the bank brokerage activities,
2) data on write-offs depreciation of fixed assets and intangible assets, write-downs of tangible fixed assets and financial value, taking into account the Division of generic groups of fixed assets and financial assets, 3) data on the impact of the valuation of available-for-sale financial assets to fair value, 4) information about income and expenses in respect of excluded from the balance of available-for-sale financial assets 5) information about income and expenses in respect of sold financial assets fair value could not be reliably measured, with an indication of the carrying amount of the asset at the date of sale, 6) information about profit and loss, 7) information about the made deductions update or special purpose reserves 1304, by the titles of the deductions, and how to make a copy in the weight of the provisions, the burden of the costs of financial operations and the weight of the other operating charges , detailing the losses incurred in respect of loans and advances, 8) information about income from dividends, broken down into units, from which received dividends, 9) information on the costs incurred in connection with the acquisition or production of fixed assets under construction, intangible and planned effort during the next 12 months, 10) related profit or loss for the financial year , 11) information about revenues, costs and results of discontinued operations in the financial year or for omissions in the next reporting period, along with explanations of the causes of abandonment;
42. information on the value of assets and created provisions for deferred income tax, including, in particular: 1) the amount of deferred income tax and deferred tax assets that were created in previous financial years, including his capital (Fund) from revaluation, 2) made during the financial year the settlement provisions for deferred income tax and deferred tax assets that were created in previous financial years , with a separate indication made settlements with the capital (Fund) from revaluation, 3) created in the financial year deferred tax assets, including part of the injury suffered on capital (Fund) from revaluation, 4) created during the financial year, the deferred income tax, detailing the parts suffered on capital (Fund) from revaluation, 5) the status of deferred tax assets at the end of the financial year , including the assets, settled with a capital (Fund) from revaluation, 6) the State deferred tax liability at the end of the financial year, including the status of the reserve for operations settled with a capital (Fund) from revaluation, 7) the amount charged on the profit tax for the financial year, broken down by: and) part of the current, (b)) part of the deferred;
43. the aggregated data on: 1) use of credits, loans, guarantees or guarantees by the employees, members of the Board of directors or of the supervisory authorities, with an indication of the conditions of interest rates and terms of repayment, 2) remuneration, including remuneration with profit, paid or payable to the members of the management board or supervisory bodies of the Bank, 3) average in the fiscal year of employment, in terms of posts, 4) costs associated with the creation of provisions for future liabilities to employees , detailing titles, 5) of the costs incurred for financing occupational pension schemes;
44. information about transactions with related parties the bank capital or organizationally, taking into account the principles of the credit policy of the Bank in relation to the affiliates and the percentage attributable to transactions with these entities, divided into: 1) entitlements and obligations, 2) main items of income and expenses, including interest and charges, costs of provisions for loans and advances, 3) granted financial obligations, this irrevocable;
45. information on significant transactions (together with their amounts) concluded by the bank on other conditions than normal market with related parties, by which means affiliates and: 1) a person who is a member of the governing body or the supervising Bank or an entity associated with it, or 2) the person who is the spouse or the person actually remaining in cohabitation, relative or kin up to the second degree , the adopted child or the adoptive parent, the person related to the care or guardianship in relation to any of the persons who are members of the management organ or the supervising Bank or an entity associated with it, or 3) entity controlled, jointly controlled or another entity, for which a significant effect or has in it a significant number of votes, directly or indirectly, to a person referred to in paragraph 1 and 2, or 4) unit carries out employee benefit program after a period of employment targeted to bank employees or related entity, together with information specifying the nature of the transaction; information about individual transactions may be grouped according to their type, except in the case of information about individual transactions are necessary for the understanding of their impact on the situation of the assets, financial and financial results of the Bank;
46. information about the purposes and principles of risk management, detailing the Division into the following risk categories: 1) market risk, including: a) foreign exchange risk, b) interest rate risk, c) price risk, 2) credit risk, 3) liquidity risk, 4) operational risk;
47. for all types of financial assets and financial liabilities, both on-balance-sheet and off-balance sheet: 1) information on the interest rate risk load, including contractual interest rate change date or payment terms;
2) information on the credit risk load, including the sum of the exposure values of credit assets or liabilities balance sheet, minus the value of the created provisioning and impairment without taking into account the legal security, which is the basis for the calculation of the requirement referred to in article 1. 128 of the Act-the right bank;
3) the value of legal security and other items affecting the reduction of the capital requirement for credit risk;
48. for all types of financial assets age analysis of overdue financial assets at the balance sheet date, broken down by financial assets, in the case in which the impairment, and other financial assets;
49. information on the nature and purpose of the bank's marketing contracts not included in the balance sheet to the extent necessary for the evaluation of their impact on the situation of the assets, financial and financial results of the Bank;
50. information about carried out by bank activities of Trustees;
51. information about the securitization of assets of the Bank, detailing at least: 1) values and the type of receivables securitised, 2) values and the type of securities received;
52. cash flow statement information: 1) the term of funds accepted for cash flow statement including their structure at the beginning and end of the reporting period, 2) explanation about the adopted Division of operational, investment and financial activities, 3) a list of the adjustments and the revenue and expenditure to the position "Other adjustments", "other influences" and "other expenses", whose amounts exceed 5% of the total sum of the activity 4) the reasons for the differences between the changes in the status of items in the balance sheet and changes in the same position as indicated in the statement of cash flows;
53. with regard to reports drawn up for the reporting period during which the connection units: 1) if the connection has been cleared by the acquisition: a) the name of the company and a description of the objects of the company acquired, b), the nominal value of the number and type of shares (shares) issued to the connection (c)) the cost of the acquisition, the net asset value at fair value the company acquired on the day of the call, goodwill or negative goodwill and a description of the principles of its depreciation , 2) if connection was cleared by a uniting of interests: a) the name of the (company) and a description of the objects of the company as a result of the connections are deleted from the register, (b)), the nominal value of the number and type of shares (shares) issued in order to connect, c) income and expenses, gains and losses and changes in equity for the period from the companies combined their beginning of the financial year, during which the connection until the connection;
54. information about the joint ventures, which are not subject to consolidation, including: 1) the name of the joint venture, 2) percentage of Bank in a joint venture, 3) part of the jointly controlled assets, plant and equipment and intangible assets, 4) commitments entered into for the purposes of the project or the acquisition of used tangible assets,
5) part of the commitments jointly entered into, 6) revenue derived from the joint venture and the costs associated with them, off-balance-sheet commitments and investment 7) relating to the joint venture;
55. the data about the values of financial instruments customers, saved in the accounts of securities, valued according to the rules set out in the regulation on the last day of the reporting period, broken down into: 1) dematerialized financial instruments, including admitted to trading on a regulated market, 2) other than dematerialized financial instruments;
56. information about products traded clients in terms of value and quantity;
57. information that could significantly affect the assessment of the financial situation, financial and financial result.
The notes should ensure the comparability of financial information contained in the report for the reporting period with the information contained in the financial statements for the previous, the same reporting period. Any additional information, which are independent or not directly related to the abovementioned report shall be presented at the end of this information.