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Regulation Of The Minister Of Finance Of 1 October 2010 On The Specific Accounting Policies Of Banks

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 1 października 2010 r. w sprawie szczególnych zasad rachunkowości banków

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REGULATION
MINISTER OF FINANCE 1)

of 1 October 2010

on the specific accounting principles of banks

On the basis of art. 81 (1) 2 point 8 (a) and the Act of 29 September 1994. of accounting (Dz. U. 2009 r. Nr 152, poz. 1223, as of late. (d) the following shall be managed:

Chapter 1

General provisions

§ 1. [ Regulatory scope] The Regulation shall specify:

1) specific rules of bank accounting, excluding the National Bank of Poland;

(2) the scope of the information shown in the notes on the accounts, which is annexed to the Regulation.

§ 2. The terms used in the Regulation indicate:

1) Act-Act of 29 September 1994. of accounting;

2) Act on Trading in Financial Instruments-Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2010 Nr 211, pos. 1384, as of late. zm.);

3) Law-Banking Law-Act of 29 August 1997. -Banking law (Dz. U. 2012 r. items 1376, 1385 and 1529);

4) the Act on Commodity Exchanges-Act of 26 October 2000. o freight exchanges (Dz. U. of 2010 Nr 48, poz. 284, as of late. zm.);

5) a control account-the intended account plan of the general ledger device referred to in art. 15 of the Act;

6) analytical account-provided in the chart of accounts the device of auxiliary books referred to in art. 16 laws;

(7) off-balance-sheet account-the intended account of the equipment intended, in particular, to be recorded at the nominal value of the financial or guarantee obligations granted or received by the bank, of foreign exchange operations, the bank's purchase contracts-the sale of financial instruments in the period between the conclusion of the transaction and its settlement, as well as the filing of the securities granted or received;

(8) a statement of turnover and balances, drawn up at the end of the business day, a statement of the turnover and balances of the synthetic accounts and of the analytical accounts whose turnover should be consistent with the turnover of the logbooks or the turnover of the turnover of the partial logs;

(9) balance sheet date-the date on which the bank draws up a financial statement and other reports drawn up on the basis of separate provisions;

10) receivables "at risk", "lost", "under observation", "normal"-duly exposures referred to in the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c of Act;

11. special provisions-write-offs equivalent to the effects of the bank's operating risks, created in accordance with the provisions referred to in point 10;

12) a foreign entity-a unit operating abroad, whose activity does not constitute an integral part of the bank's financial statements;

13) net investment in the foreign entity-the share of the bank in the net assets of the foreign entity;

14) financial assets or liabilities intended for trading-financial assets or liabilities which have been acquired or arose in order to obtain economic benefits as a result of short-term (up to three months) changes in prices or other variables; the financial asset must be included in the assets to be traded if, irrespective of the reason for which it was acquired, it constitutes a group of assets that has recently been used to realise economic benefits in the the result of changes in prices or other variables; financial derivatives; or financial commitments shall be deemed to be held for trading, excluding underlying derivatives, which are effective collateral;

(15) financial assets and financial liabilities measured at fair value through profit or loss, financial assets and financial liabilities as referred to in point 14, and recognised by the bank as such at initial recognition, provided that this allows for the obtaining more useful information or restricting differences, including in the manner of valuation or presentation related to these assets or liabilities of income or costs, or allows the assessment of the obtained results of fair value measurement in accordance with the investment strategy or risk management policy documented by the bank;

16) loans and other bank receivables-financial assets with specified or identifiable payments which are not traded on the market, with the exception of financial assets which the bank intends to make within a short period of time, eligible for financial assets or liabilities and financial assets which, at initial recognition, have been recognised by the bank as financial assets and financial liabilities measured at fair value by the result finance, as well as loans and other bank receivables, which the bank cannot recover for reasons other than non-repayments, which qualifies as available for sale;

(17) financial assets held to maturity-financial assets of a defined or identifiable payment or a fixed maturity that the bank intends to hold and is in a position to hold until maturity, with the exception of financial assets classified as loans and other receivables of the bank, financial assets available for sale and financial assets and financial liabilities measured at fair value through profit or loss;

18) financial assets available for sale-financial assets that are not:

(a) financial assets measured at fair value through profit or loss,

(b) loans and loans and other bank receivables,

(c) financial assets held to maturity;

19) amortised cost of financial assets or financial liabilities-the value in which the financial asset or financial liability component was first entered in the accounts, less repayment of receivables, respectively adjusted for the cumulative amount of the discounted difference between the initial value of the component and its value at maturity or maturity, calculated using the effective interest rate method, and reduced by the update write-offs the value and the special-purpose reserve;

(20) method of effective interest rate-method for determining the amortised cost of a financial asset or financial liability and assigning interest income or expenses to the relevant reporting periods; effective rate percentage discount the expected stream of future cash payments to the current net balance sheet to maturity or maturity of the financial instrument and, in justified cases, to another term adopted by the bank; at the time of the the calculation of the effective interest rate bank makes an estimate cash flows, taking into account the provisions of the agreement, however, the bank does not take into account potential future losses related to the non-liability of financial assets; in the calculation, the bank takes into account any fees paid and received and fees received being an integral part of an effective interest rate, including transaction costs and any other premiums or discounts; in the method of an effective interest rate, the bank assumes that cash flows and the expected deadlines are credibly estimated; in cases in which it is not possible to establish reliable the cash flows or their expected maturity, the bank shall calculate the cash flows on the basis of the cash flows specified in the contract;

21) assets taken over debts-the assets referred to in art. 6 para. 1 point 4 of the Act-Banking law;

(22) fixed assets intended for disposal-a component of a fixed asset or a group of assets classified as fixed assets with associated assets and liabilities which are intended by the bank to be sold in a non-demanding state additional input or requiring additional input in the amount customarily adopted for the sale of such assets, which the bank does not intend to use for the subsequent reporting periods, the bank assumes that the sale of these assets in the near- their fair value is highly probable within a period of not more than one financial year;

(23) the entities related to the capital or organisation-entities referred to in Article 4 par. 1 point 16 of the Act-Banking law;

24) brokerage house-a non-bank entity conducting brokerage activities, within the meaning of the Act on Trading in Financial Instruments;

25) brokerage office-a secretive organisational unit within the bank of a brokerage activity;

26) commodity brokerage house-an entity acting on the basis of art. 2 point 8 of the Law on Commodity Exchanges;

27) the investment fund-the legal person referred to in art. 3 para. 1 of the Act of 27 May 2004. o Investment funds (Dz. U. Nr 146, pos. 1546, as of late. zm.);

28) the clearing fund-the fund referred to in art. 65 and art. 68d par. 1 of the Act on Trading in Financial Instruments;

29) stock exchange goods-stock exchange goods referred to in art. 2 point 2 of the Act on Commodity Exchanges;

30) affiliation-to broker a member of a stock exchange or a member of an over-the-counter market in the conclusion of transactions on a regulated market by the bank;

31) a client-a legal person, a natural person or an organizational unit without legal personality, using the services provided by the bank on the basis of a contract, where the client is not considered to be a bank or a brokerage house containing transactions with affiliation;

(32) system of association of offers-a system of trading in financial instruments, in which opposing offers are associated with the most advantageous price, without the fixing of opening and closing rates;

(33) Chamber of Commerce-Chamber of Commerce referred to in Art. 92 (1) 1 of the Act on Trading in Financial Instruments;

34) alternative trading system-the system referred to in art. 3 point 2 of the Act on Trading in Financial Instruments;

(35) regulated turnover-the regulated market referred to in Article 3 (1) (a) of the EC 14 Act on trading in financial instruments, or other acting in a permanent way-outside the territory of the European Economic Area-a system of trading in financial instruments admitted to that trading, providing investors with a universal and equal access to market information at the same time when it is associated with the acquisition and disposal of financial instruments and the same conditions for acquiring and disposing of those instruments, organised and subject to supervision by the competent authority, and an alternative a trading system;

36) participant of compensation system-a bank participating in the system referred to in Chapter V of the Act on Trading in Financial Instruments;

37) the securities account-the account referred to in art. 4 par. 1 and 3 of the Act on Trading in Financial Instruments;

38) National Depository-National Depository for Securities S.A.

§ 3. The Bank shall make available to the persons concerned the audited annual accounts and the annual consolidated financial statements within 15 days of the date of its approval.

Chapter 2

Keeping of accounts

§ 4. [ Records in accountancy books-currencies] The entries in the accounts shall be made in the zloty and the foreign currency or in the foreign currency in which the operations are carried out.

§ 5. The accounting records of operations in foreign currency shall be carried out:

1) in individual foreign currencies and gold at the respective accounts conducted separately for the value in individual foreign currencies and for the value in the zloty or

2) in foreign currencies, separately for the values in individual currencies when the condition is met to ensure that the daily determination of the result from the exchange position is fully documented.

§ 6. 1. The placement of events in the bank's accounts shall follow the established accounting rules (policy).

2. The keeping of the bank's accounts consists in particular of:

1) the chronological registration of economic events in the journal carried out on each business day, in such a way that it is possible to reconcile its turnover with the compilation of the turnover and balances of the synthetic accounts, subject to § 7;

2) to enlist in the records of synthetic economic events in systematic terms, in chronological order, subject to the principle of double recording, in such a way as to ensure that the turnover and balance of all synthetic accounts are drawn up;

3) to enlist in the records of analytical economic events in a systematic manner, in such a way as to produce a statement of the turnover and balances of the analytical accounts agreed with the balances and records on the synthetic accounts;

4) the records of off-balance-sheet liabilities, with the details resulting from the bank's account plan and reporting requirements;

5) the acceptance of the specified material assets of the records of quantitative and value records;

6. the accounting of all operations only in the relevant synthetic accounts, analytical accounts and off-balance-sheet accounts arising from the bank's account plan;

7) preparation of the statement of turnover and balances of synthetic and analytical accounts.

§ 7. 1. The log can be run together for all operations. If partial logs are used, grouping events according to their type, a breakdown of the turnover and balance of those logs for the operational day should be compiled.

2. The log records are sequentially numbered and the sum of the records counted on a continuous basis. The manner in which the records are made should be such as to make it possible to associate them unambiguly with the proven and validated accounting evidence.

3. In keeping the accounts using the computer, the recording in the accounts shall be automatically assigned the identification number under which it has been entered in the journal and which enables the identification of the person responsible for the content of the recording.

§ 8. 1. The records in the accounts shall be carried out on a daily basis, taking into account all the economic events of each operational day, and referring to the reporting periods to which they relate.

2. The accounting books shall be considered to be carried out without wrongly, if they have been completely and correctly entered into account in the accounts of the operational day, the accounting evidence, the continuity of the records and the failure to be erroneous. the operation of the calculation procedures applied.

3. The basis of the records in off-balance-sheet accounts shall be financial or guarantee obligations, including those granted or received, and other obligations in particular in connection with the execution of the contract of sale, granted and received collateral, resulting from concluded purchase agreements-the sale of derivative instruments until the date of their settlement.

§ 9. 1. The proof of the accounting officer constituting the basis of the records of economic events shall be the disposition issued by the client of the bank, the bank's own disposition or other documents received or made in a determined form and meeting the conditions referred to in art. 21 (1) 1 and 1a of the Act.

2. In the case of a client's payment order, the indication of the parties shall be deemed to indicate:

1) the bank account number of the debtor or its name and the bank account number of the creditor, with a discretionary payment order;

2) the bank account number of the debtor and the bank account number of the creditor or its name, with a charge payment order.

3. Evidence of the accounting officer shall be subject to entry in the bank on the day of the transaction or the completion of the operation.

4. Banks shall issue a replacement evidence to document the banking operations for which external source evidence is required, where this is necessary for the completeness of the records in the accounts, the reality of the listing of assets and liabilities and the result In order to be able to draw up a report for the reporting period, the external evidence has not been affected in time for the reporting period to be drawn up

§ 10. Computer accounting records shall be marked in such a way as to ensure that their authenticity can be established. The marking used should be agreed between the parties concerned.

§ 11. 1. The basis of the entries in the accounts of the cash accounts of interbank operations shall be drawn up in paper form or by computer:

(1) the discretionary payment orders which are:

(a) credit transfers,

(b) evidence of payment,

(c) other discretionary payment orders;

2. payment orders with which they are:

(a) settlement cheques,

(b) cash cheques,

(c) direct debit,

(d) other burdens of payment orders.

2. In the accounting records of the cash settlement of cash, the amount of the operation shall be entered in number and in words, the grosz shall be entered either in full terms or with the term "grosz as above", or in the manner resulting from the form of proof an accounting officer.

(3) On the accounting evidence underlying the records in the accounts of the cash accounts of interbank operations, the amounts entered in figures and in words should be compatible and any corrections to the amounts of the evidence shall be inadmissible. If the incompatibility of the sum entered in numerically and verbally occurs on the check, it is necessary to accept the correct amount resulting from the word write, while providing the cheque with the appropriate attention.

4. The cheques should be erased or contain indos and the annotation "to inkasa".

§ 12. 1. The provisions of Article 1 shall apply to payment orders drawn up in paper form. 21 (1) 1 and 1a of the Act and § 9 par. 2.

2. The payment orders made using the computer shall include a statement of eligibility of the proof to be included in the accounts by the indication of the date of posting and the manner of the recognition of the evidence in the accounts. For payment orders drawn up using a computer, an Article shall apply mutatis mutandis. 21 (1) 1 and 1a of the Act and § 9 par. 2.

§ 13. 1. The basis of the records in the accounts may be the datasets made using the computer, provided that the resulting set obtains a permanently legible form, corresponding to the content of the accounting evidence and it is possible to declare the source of them the origin and determination of the person responsible for their implementation.

2. The Bank shall have procedures to ensure that the processing of the data set and the completeness and identity of the records are verified.

3. The source data, which form the basis of the records in the accounts, shall be protected at the place of their origin, in such a way as to ensure their volatility for the period required to store the accounting evidence drawn up on the basis of these data.

§ 14. 1. In justified cases, the use of the write-off of the accounting officer shall be permitted.

2. A copy of the accounting officer shall be drawn up on the relevant form for the evidence in question.

3. A copy of the copy of the evidence, including photocopy or photocopy, shall be allowed to be replaced.

4. A copy and a copy of the proof shall be annotated with the words "Copy" or "Copy" and authenticated by the insertion of the note "For conformity with the original" signed by the person stating that the conformity has been made.

5. A copy and a copy of the proof shall bear the stamp of the daily stamp with the date of preparation.

§ 15. 1. Evidence of the accounting officer, which does not meet the conditions laid down in § 9-14, shall not be subject to the booking and shall be returned to the bank from whom it was received.

2. The provisions of § 9-14 may be applied to operations between the organizational units of the bank holding separate accounts.

§ 16. The banks shall ensure that the accounting evidence is properly circulated and checked.

§ 17. 1. On the basis of the records of the individual analytical accounts, a statement of turnover and balances shall be drawn up at the end of each operational day, showing the accounts of compliance with the main ledger and the turnover of the journal.

2. every operational day, on the basis of the recording of synthetic accounts, a statement of turnover and balances shall be drawn up containing:

1) the symbols or names of the accounts;

(2) the incremental turnover and the balance at the beginning of the operational day, the turnover for the day and the incremental and end-of-day-at-day balances;

(3) the total of the cumulative turnover of all accounts at the beginning of the operational day, for the day and at the end of the operational day.

3. The rotations for a given day shown in the turnover and balances shall be consistent with the turnover of the journal.

4. On the closing date of the accounts, a breakdown of the turnover and balances of all analytical accounts, synthetic accounts and, as of the day of the inventory, the balance sheet of the asset group of the assets shall be compiled.

5. The compilation of the turnover and balances of the synthetic accounts drawn up at the closing date of the accounts shall contain:

1) the symbols or names of the accounts;

(2) balances on the date of the opening of the synthetic accounts, the turnover for the period from the beginning of the year to the closing date of the accounts and the balance at the closing date of the synthetic accounts;

3) sum of balances on the opening day of synthetic accounts, turnover for the period from the beginning of the year to the closing date of the accounts and the sum of balances on the day of closing the synthetic accounts; the sum of the turnover of the synthetic accounts should be in accordance with the continuously calculated log turnover.

Chapter 3

Recognition in accounting books and presentation in the financial statements of operations concerning brokerage office

§ 18. [ Information on client financial instruments] In the notes of the additional financial statements, the bank presents information about the financial instruments of the clients, recorded on the securities accounts or held in the form of a document, as well as information on the rights of the clients to the goods exchange, in value terms and in terms of volume.

§ 19. 1. The payment and payment to the clearing fund and the repayment of overpayments or contributions from that fund shall be recognised in the accounts.

2. The value of all or part of the transferred contributions intended to cover the liabilities of participants in the clearing fund shall increase the remaining operating costs.

§ 20. 1. Mandatory contributions to the compensation system, referred to in Chapter V of the Act on Trading in Financial Instruments, shall be shown as receivables of the participant of the compensation system from the National Depository.

2. Reserves referred to in art. 138 para. 2 of the Act on Trading in Financial Instruments, presents itself as other reserves. In the event of a reimbursement by the National Depository of the deposit contributed by the bank, the amount of the reserve created shall be reduced by the amount of that excess.

3. The loans accrued in connection with the management of funds collected in the system of compensation by the National Depository, entitled to each participant in the compensation scheme, increase the claims of the participant in the system of compensation from the National Deposits and are recorded as accruals based on the liabilities of the balance sheet.

4. Costs of conducting by the National Depository of the compensation system, fees due under the management of the compensation system and payment of cash for claims entitled to the entitled entities, specified in the Section V of the Act on Trading financial instruments, in part derived from the borrowing referred to in paragraph 1. 3, they shall be shown as costs of obtaining the loans and shall reduce the claims of the participant in the compensation scheme.

5. The claims referred to in paragraph 1 1, and the reserves referred to in paragraph 1. 2, presents itself in the financial statements after the offsetting.

Chapter 4

Probe

§ 21. [ Annual inventory of assets and liabilities] 1. The assets and liabilities shown in the bank's accounts shall be subject to an annual and periodic inventory, the primary purpose of which shall be:

1) check the data resulting from the accounting books with the real state and establish the inventory differences;

2) the recognition of the differences in the accounts and the determination of the persons responsible for the property entrusted and the settlement of the identified probing differences;

3) make an assessment of the economic use and usefulness of the assets.

2. A probe into the bank shall consist in particular of:

1) carry out an inventory of the nature of national means of payment, foreign exchange and foreign exchange, securities in the form of material, other values stored in the cash and vaults and any tangible assets of the property;

2) reconciliation, by obtaining confirmation by the clients and counterparties of the bank, the state of funds collected on bank accounts, loans and loans, subject to § 22 point 2, of financial instruments in dematerialised form, other claims and liabilities, including supplies, works and services, and the condition entrusted to other units or persons of its own assets;

(3) a verification of the standard status by comparison with the relevant accounting evidence relating to the assets and liabilities, the real estate of which cannot be established or is not established by means of an inventory by nature or by way of an inventory Arrangements.

§ 22. By way of a comparison between the records and the documents and the verification of the values of these constituents, the inventory shall be covered in particular:

1) intangible assets;

2) receivables and liabilities to holders of bank accounts without accounting ledgers;

3. eligible receivables, in accordance with the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c of the Act, to vulnerable categories;

4) receivables, the late payment of which is more than 90 days in payment;

5. accrued interest, including reserved interest;

6) claims for shortages and damages, and other claims and obligations towards employees;

7. accruals;

8) bank funds, reserves;

(9) off-balance-sheet liabilities, including those granted or received guarantees or guarantees.

§ 23. The term for the inventory of the values stored in the cash register and the vaults shall be considered to be retained if the inventory has been commenced 10 days before the end of the financial year and is completed by 5. the following financial year.

§ 24. The results of the inventory carried out should be properly documented, in particular, in the accounts and accounts, protocols and reports of inventories, notifications of the state of accounts and confirmations of balances, the settlement of the identified inventory differences.

§ 25. 1. A inventory of assets subject to a census shall consist of the calculated, weighting or measure of the actual state of the inventories of the inventories and the results of the results on the physical count sheet, containing at least the following data:

1) the name of the organizational unit of the bank and type of inventory

2) the date on which the inventory is carried out, and the date of the census;

3) the sequence number of the written item, the symbol identifying the written asset, the determination of the subject of the pro-probed;

4) the unit of measurement, the quantity, the unit price and the value resulting from the multiplication of the quantity of assets, found at the time of the census, by the price or unit value;

5. the name of the person who is responsible for the status of the inventorised components and the signature of the person who is responsible for the statement of objections in respect of the findings of the census;

6) the names and signatures of the persons making the census.

2. The written sheets shall be drawn up in duplicate numbered consecutives and shall be marked in such a way as to protect against the exchange. Any changes or additions to the census sheets shall be described in the report of the inventory carried out.

3. The protocols concerning the inventories of monetary values and other values stored in cash and vaults should, moreover, include the data permitting a declaration of compliance of these values with the state resulting from the documents and accounts.

4. Spisies by nature, including protocols, should be subjected to scrutiny by persons to this designated.

5. The inventory of real estate included in fixed assets and investments, as well as other fixed assets and machinery and equipment which are part of fixed assets under construction, shall be carried out at least once within 4 years.

§ 26. 1. Reconciliation of the state of funds in the bank accounts and the condition of loans and loans shall be carried out on an ongoing basis on the basis of the bank statements drawn up and sent to the clients and the source evidence attached to them, operations, subject to paragraph. 2.

2. Source dowers shall not be attached if the bank statement contains information permitting identification of the operations carried out.

3. Annual inventory of funds in bank accounts, credit states and loans referred to in § 21 paragraph. Article 2 (2) is to agree with the customers of these accounts at the end of the financial year. To this end, they should be sent to the customers of the account notification.

§ 27. 1. The state of settlement with the suppliers and recipients and the condition of other receivables and liabilities of the bank shall be agreed by the confirmation of the balance.

2. The notification of the state of the balance and the call for confirmation of the balance shall be the responsibility of the creditor.

3. The obligation to carry out a probe referred to in art. 26 par. 1 point 2 of the Act is deemed to be met if the balance of receivables and obligations in relation to brokerage houses, banks operating brokerage and commodity brokerage houses on the outstanding transactions concluded on the regulated market and secured by a clearing fund, established by the bank as at the balance sheet date, will be confirmed by a written request from the bank by an entity entitled under the separate provisions for the clearing of those transactions.

§ 28. 1. The inventory of assets and liabilities by means of verification shall consist in the determination of the compliance of the status, with the appropriate accounting evidence.

2. Assets and liabilities whose status changes as a result of the write-off of their value for consumption, successively reacting to the resulting accounts or any other title should also be verified in terms of the correctness of those changes, in particular discharges and rebuttions.

3. The verification of the assets and liabilities shall be made out of a protocol in which the results of the verifications carried out are presented and the manner in which the reported differences are settled.

§ 29. The inventory differences shall be settled in the accounts of the bank of that financial year for which the inventory is being probed.

Chapter 5

Recognition and valuation of assets and liabilities and the establishment of a financial result

§ 30. [ Classification of assets and financial liabilities] 1. The assets and financial obligations shall be classified on the date of their acquisition or formation in the following categories:

1) financial assets and financial liabilities, measured at fair value through profit or loss, including financial assets or liabilities intended for trading;

2) loans and other claims of the bank;

3) financial assets held to maturity;

4) financial assets available for sale.

2. The assets and financial obligations referred to in paragraph 2. Article 1 (1) shall be entered in the accounts without account being taken of the cost of the transaction.

§ 31. 1. If in the current financial year or in the previous two financial years, financial assets included in the assets held to maturity were either in significant value sold, transferred or the option of sale before maturity, or transferred to another category, the financial assets cannot be classified in financial assets held to maturity during the remaining period up to the end of the current financial year and for the following two years turnover shall, except where such sales occur:

1) on the day of close maturity;

2) after the day on which 90% of the nominal value of the financial asset has been repaid;

3) as a result of an event that could not be predicted.

2. If, due to the change by the bank of intent or possibility, it is not appropriate to qualify the financial assets to the financial assets held to maturity, then such financial assets are included in the asset category financial resources available for sale and fair value measurement. The valuation effects established as the difference between the resulting balance sheet value of the eligible financial assets and their fair value shall relate to the capital (fund) of the revaluation.

3. Where the sale, transfer or execution of the option of sale before the maturity date or reclassification of more than the non-significant value of the financial assets held to maturity does not meet the conditions set out in the paragraph. 1, the bank shall reclassify the financial assets that are eligible for financial assets held to maturity in the category of assets available for sale and shall be measured at fair value. The valuation effects established as the difference between the resulting balance sheet value of the eligible financial assets and their fair value shall relate to the capital (fund) of the revaluation.

4. In the case where the next two financial years are passed, referred to in the paragraph. 1, or it is not possible to determine reliably the fair value of a financial asset and when, due to a change by the bank of intent or possibility, it is not appropriate to classify the assets of the assets available for sale, the bank is reclassified into the categories referred to in Paragraph 30 (2) and (3) and assumes that the resulting value of the financial asset is the reclassification date of the newly established amortised cost or acquisition price. financial assets. The effects of the valuation of those financial assets previously carried on the capital (fund) from the revaluation shall be recognised as follows:

1) in the case of a component with a specified maturity, in the financial result for the period remaining to maturity, using the effective interest method;

2) in the case of an asset with an unspecified maturity, still in the capital (the fund) from the revaluation to the moment of the exclusion of the financial asset from the balance sheet.

5. If the bank has created a special-purpose reserve or has written a write-off of the financial assets referred to in paragraph 1, the amount of the financial assets referred to in paragraph 5 shall 4, the effects of the valuation previously recognised in the capital (fund) from the revaluation shall be recognised as a result of a financial result.

6. The Bank shall recognise as a result the difference between the newly established amortised cost referred to in paragraph. In accordance with the procedure laid down in Article 4 (4), and the value of the financial assets at maturity for the remaining maturity, the method of the effective interest rate shall be applied.

§ 32. 1. Financial assets included in financial assets and financial liabilities measured at fair value through profit or loss if they have ceased to be held for sale or repurchase within a short period of time may be reclassified to the categories referred to in Paragraph 30 (1). 1 points 2 to 4, excluding financial derivatives and financial assets which, at initial recognition, have been recognised as financial assets by the bank and a financial liability at fair value through profit or loss, subject to paragraph 1 (1) (a) of the Financial Instrument for Financial Derivatives and for financial assets which, 2.

2. The financial assets referred to in paragraph 2. 1, may be reclassified to other categories only in exceptional circumstances, through which the circumstances arising from a single, extraordinary event which is very unlikely to be reclassified as a result of a single, exceptional occurrence the existence in the near future.

3. Financial assets included in financial assets and financial liabilities measured at fair value through profit or loss as defined by loans and other claims of the bank which, at initial recognition, have not been recognised by the bank as financial assets and financial liabilities, measured at fair value through profit or loss, may be reclassified into the categories referred to in § 30 (1). 1 points 2 to 4, due to the change by the bank of intent or the possibility of maintaining the financial asset to a specified maturity or maturity.

4. Financial assets classified in the category referred to in § 30 par. 1 points 2 to 4 may not be reclassified in the category referred to in § 30 (1). 1 point 1.

5. Financial assets classified in financial assets available for sale may be reclassified into the category of loans and other receivables of the bank on condition that the bank intends and may hold those assets held by the bank, in the form of If they do not meet the definition of loans and other claims on the bank, the future or the maturity or the category of financial assets held to maturity may be expected to be held until maturity. The fair value of the reclassified financial asset is considered to be the newly established amortised cost.

6. If the financial assets are classified in the category referred to in § 30 (1) In accordance with Article 1 (1) (2), they become traded on the market and do not meet the definition of loans and other claims by the bank, such assets shall be reclassified into the category referred to in Paragraph 30 (1) of the basic regulation. 1 point 4.

§ 33. 1. At the time of initial recognition of financial assets or financial liabilities, the bank shall measure them in the amount of the cost (purchase price)-at the fair value of the payment or the payment received. Transaction costs, which can be directly attributable to the financial asset, increase the cost (acquisition price) of the financial assets that the bank has qualified for the categories referred to in § 30 paragraph. 1 points 2 to 4.

2. Assets and financial liabilities, as well as off-balance-sheet liabilities, shall be recorded in the accounts at the date of the conclusion of the transaction.

§ 34. The Bank may write off the credit exposure referred to in the provisions of Article 4 (1) of the Financial Regulation. 81 (1) 2 point 8 (a) c of the Act, the burden of the special-purpose reserve created on it and transfer to off-balance-sheet records up to the time of its redemption, statute of limitations or repayments where it remains classified in "lost" receivables for a period of at least a year, and the special-purpose reserve created on it is equal to the amount outstanding, i.e. the net value of the receivables is equal to zero. The bank shall also transfer the corresponding special-purpose reserve together with the transfer of the accounts receivable to the off-balance-sheet balance sheet.

§ 35. 1. The Bank shall exclude from the accounts the financial liability component or part thereof in the event that the liability has expired. The obligation shall lapse when the obligation laid down in the contract has been fulfilled, remitted, or the date of its investigation has expired.

2. The Bank shall exclude from the accounts the financial asset or part thereof, subject to the paragraph. 3-7, when at least one of the following conditions is met:

1) they terminate contractual rights to cash flows from a financial asset;

2) the bank transfers to the buyer a financial asset, and the transfer of the financial asset fulfils the conditions for exclusion from the balance sheet referred to in the paragraph. 5 point 1.

3. The Bank shall transfer to the purchaser a financial asset where at least one of the following conditions is met:

1) transfer the contractual rights to receive the cash flows from the financial asset;

2) stops the contractual rights to receive the cash flows from the financial asset, but according to the agreement it is obliged to transfer those cash flows to the buyer of the financial asset, subject to the paragraph. 4.

4. If the bank stops the contractual rights to receive the cash flows from the financial asset, but according to the agreement it is obliged to transfer those cash flows to the buyer of the financial asset, it is assumed that a transfer of a financial asset has taken place where the following conditions are met:

1) the bank is not obliged to transfer the cash flows of the purchaser of financial assets prior to prior their acquisition;

2) the bank may not be, or in any way, encumbered the transferred financial asset in any way other than by establishing a pledge or other limited right to the buyer of the financial asset as collateral the obligation to transfer the cash flows;

3) the bank is obliged to transfer all received cash flows to the buyer immediately; until the deadline for the transfer of cash flows to the buyer of the financial asset the bank may not in exchange for the cash flows received to purchase other assets, excluding cash assets.

5. The Bank, transferring the financial asset to the purchaser, shall assess the extent to which it retains the risks and economic benefits associated with the holding of the financial asset, and if:

1) the buyer is transferred substantially all the risks and economic benefits to the purchaser, the bank shall exclude from the balance sheet financial assets and recognise as financial assets or liabilities any rights or obligations arising or retained in the performance of the financial asset, Transfer (Engagement);

2) the bank retains substantially all the risks and any economic benefits associated with the transferred financial asset, that does not exclude the financial asset from the balance sheet;

(3) The bank does not substantially maintain all the risks and any economic benefits associated with the holding of a financial asset, it shall determine whether it has retained control of the financial asset.

6. In the case referred to in paragraph. 5 point 3, the bank, if:

1) retains control of a financial asset, that does not exclude the financial asset from the balance sheet in proportion to the retained involvement in the financial asset;

2) does not retain control of a financial asset, it shall exclude the financial asset from the balance sheet and shall recognise as financial assets or liabilities any rights and liabilities arising or retained as a result of the transfer.

7. The Bank retains control over the transferred financial asset if it has the right to dispose of the transferred financial asset, but does not retain control if the buyer has the right to dispose of that financial asset.

§ 36. 1. The valuation of assets and liabilities at the balance sheet date shall be made according to the rules set out in the Act, taking into account, respectively, the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c of the Act, the accounting provisions of the securities referred to in Chapter 7 and the following principles:

(1) financial assets and financial liabilities measured at fair value through profit or loss at fair value and the effects of change in fair value shall be credited to the income or cost of the financial operations, as appropriate. Provided that the commitment to be settled by the transfer of a capital instrument whose fair value cannot be reliably determined must be measured at amortised cost;

(2) loans and other claims of the bank which have not been classified as intended for trading, shall be valued at amortised cost, taking into account the effective interest method;

3) financial assets available for sale at fair value, and the effects of the change in fair value refers to the capital (fund) from revaluation, until the financial assets are excluded from the balance sheet where the cumulative effects of the changes the fair value recognised in the capital (fund) of the revaluation shall be recognised in income or financial costs, respectively; accrued interest shall be recognised in interest income; the dividends due shall be recognised in shares or other earnings; or shares, other securities and other financial instruments, o variable income; in the case where the value of the financial asset is lost, the bank shall recognise the accumulated losses recognised in the capital (the fund) from the revaluation of the valuation as financial costs arising from the revaluation write-off;

4) financial assets held to maturity shall be valued at amortised cost, taking into account the effective interest rate method;

5) shares and shares in subordinated units shall be valued at the purchase price, taking into account the write-off of the updates, or at fair value;

(6) shares and shares in subordinated units which the bank allocates for sale shall be valued at the carrying amount or at fair value, whichever is the lower, taking into account the estimated costs of the bank. sales;

(7) assets taken over debts at fair value and the effects of the valuation are to be included in other operating income or other operating expenses, as appropriate; where the fair value of the assets taken over is higher than the amount of the amount debt, the difference is the obligation to the borrower;

8. financial liabilities that are not eligible for financial assets and liabilities at fair value through profit or loss shall be valued at amortised cost, taking into account the effective interest rate method;

9. financial liabilities arising as a result of the bank's maintenance of involvement in transferred financial assets or arising from the transfer of a financial asset, and which are not excluded from the balance sheet, shall be valued:

(a) at amortised cost, taking into account the effective interest-rate method, if the transferred asset is valued by that method,

(b) at fair value, if the transferred asset is measured according to that method.

2. A fair value established in particular by the following shall be regarded as reliable:

1) valuation of a financial instrument at a price established on an active regulated market;

2) the estimate of the price of a financial instrument for which there is no active regulated market, on the basis of a publicly announced price which does not differ materially, a similar financial instrument, or the price of components of a financial instrument complex;

3) the application of the appropriate model of valuation of the financial instrument, and the input data entered into this model comes from the active regulated market;

4) the estimation of the price of a financial instrument by means of estimation methods commonly found to be correct.

3. If the bank cannot reasonably estimate fair value, it shall measure the value of the financial asset in the acquisition price, taking into account the write-off of updates, or determine the value of the financial liability in question, according to the the amortised cost, and the effects of the valuation are credited to the revenues or costs of the financial operations, as appropriate. If the fair value of a financial asset or financial liability can be measured reliably, the bank shall measure at fair value, and the differences between the carrying amount and the fair value shall apply to capital. (fund) from the revaluation.

§ 37. 1. The assets and liabilities and off-balance-sheet liabilities denominated in foreign currencies shall be shown in gold after the average rate announced by the President of the National Bank of Poland at the balance sheet date.

2. If a special-purpose reserve is created for claims denominated in a foreign currency, the conversion shall be subject to the provisions of paragraph 1. 3. It is also subject to reserve.

3. Foreign exchange differences arising from the conversion of balances of assets and liabilities of foreign currency in foreign currency shall be included in the income or expenses of the exchange position, as appropriate.

§ 38. For the valuation of the financial assets referred to in Paragraph 30 (1) of the The methods referred to in Article 1 (1) and (4), which are acquired at different prices, which are of equal or similar characteristics, shall be those referred to in Article 1 (1). 34 par. 4 point 2 of the Act.

§ 39. The bank's financial assets are written down to the cost or loss. In the case referred to in § 35 (1) 7, the financial assets are written down to the special-purpose reserve or the update write-off.

§ 40. In cases relating to financial instruments which have not been governed by the Act and this Regulation, the provisions adopted on the basis of Article 4 (1) of the Financial Regulation shall apply. 81 (1) 2 point 4 of the Act.

§ 41. 1. The net financial result in the accounts of the bank shall be determined by reference to the provisions of the Articles accordingly. 6, 35, 35a-35d, 37, 39, 41 and 43 of the Act and the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c.

2. The result of the interest rate referred to in Article 43 par. 2 of the Act, include:

1) not received during the reporting period by the revenues of:

(a) the interest payable to the bank, including the discount and capitalised interest, from 'normal' receivables and 'under observation', subject to the paragraph. 3,

(b) received in previous periods of interest income, including a discount, for the current reporting period;

2) received during the current reporting period interest income accruing over the reporting period, including the bank's receivables;

(3) the cost of interest payable and not due to the bank's liabilities in respect of the reporting period.

3. The result of the interest referred to in art. 43 par. 2 of the Act, do not include:

1) the interest payable to the bank of the amount of the collapsed and non-collapse, including the discount, and the capitalised interest, from 'endangered' receivables, which, until such time as they are received or write-off, constitute proprietary income;

2) the discount and interest received in advance, for the following reporting periods.

Chapter 6

Valuation of financial instruments and the rights to the stock exchange of clients of the brokerage office

§ 42. [ The price of financial instruments recorded in the accounts of the securities of clients in organised trading, current price] 1. Valuation of financial instruments recorded in the accounts of the securities of clients, held in organised trading, shall be made on each business day at current prices.

2. By the current price shall be understood:

1) in the case of financial instruments traded on a regulated market, subject to the paragraph. 3 and 4:

(a) in the continuous quotation system, on which the closing rate is determined and announced, the last closing rate in the continuous quotation system,

(b) in a continuous quotation system, without a separate determination of the closing rate, the weighted average price of the transaction by volume of trading on the last day of the transaction,

(c) in the single quotation system, the last rate fixed in the single rate scheme,

(d) in the quotation system, at the same time as the purchase price and the selling price of the same security, the last lowest price of the bid;

2) in the case of financial instruments arising from the conclusion of transactions in the system of mating of tenders-the price at which the last transaction was concluded;

3) in the case of dematerialized securities, for which the valuation methods referred to in point 1 are not possible-the last lowest price:

(a) proposed as a result of the notice of notice or

(b) after which the package transaction has been concluded;

4) in the case of financial instruments listed outside the territory of the Republic of Poland, for which, due to the rules adopted on a given market, for the most representative rate is considered different from the one given in point 1 (c). a-d-the price defined by the bank.

3. The price of the current debt securities with accrued interest shall be understood to be the value, expressed in value, of the percentage of the nominal value, plus the interest accrued.

4. By the current price of debt securities purchased at a discount or premium shall be understood to be the value expressed in terms of the price determined by the use of discounts or amortization of bonuses respectively.

5. By the price of the current units of the investment fund shares shall be understood as the last announced by the investment fund the value of the net assets per unit of participation.

6. If the last current price in a given market or on a given quotation system is not available or is available, but due to the date of the last transaction does not reflect the market value of the security at the valuation date, valuing the The security should be taken into account in the reported best bid and sales bids, except that only the prices offered in the sale offers are not acceptable. If the tenders referred to in the previous sentence have been notified for the last time in such a period that the valuation of the securities on the basis of those bids would not reflect the market value of the security, it is considered that it is not possible to the setting of the current price for these securities by the rules referred to in paragraph 1. 2.

7. If the current price cannot be determined for the securities data according to the rules laid down in the paragraph. 2, but such a price may be determined for securities in the form of securities held by customers, for the purposes of valuation of the securities belonging to clients shall be treated as if they were securities. meeting these conditions.

8. Where it is not possible to valuate the assets of customers according to the methods referred to in paragraph. 1-7, these assets are measured at fair value, allowing the value of these assets to be accurately reflected.

(9) Exchange goods shall be valued according to the rules referred to in paragraph 1. 2 point 1.

§ 43. Client financial instruments shall be used as the basis for the valuation of financial instruments when the financial instruments are traded:

1) on several stock markets-the rate set on this stock exchange where the volume of turnover was the largest;

2) in more than one listing system on a single exchange-the rate set in this quotation system, where the volume of turnover was the largest;

3) on the stock exchange market and at the same time on the OTC market-a course established on this from the markets where the volume of turnover was greatest;

4) on more than one over-the-counter market-the current price established on that of markets whose volume of turnover was the largest;

5) in more than one system of quotations on one over-the-counter market-the current price established in this quotation system, where the volume of turnover was the largest.

§ 44. 1. Dematerialised securities unlisted on a regulated market and in an alternative trading system, belonging to clients, recorded in securities accounts, shall be valued at nominal value.

2. Securities other than dematerialised, stored in the form of a document, shall be valued at nominal value.

Chapter 7

Security accounting

§ 45. [ Security Accounting] 1. The security accounting shall consist in a symmetrical recognition of the effect of changes in the fair value of the hedging instrument and the hedged item on the financial result.

2. The Bank shall apply the security accounting, taking into account the valuation of the hedged assets or liabilities, the value acquired for their hedging of financial instruments and the changes to their value, if the following conditions are met:

(1) at the time of the establishment of the security, a formal documentation of the hedging relationship was drawn up, in which the risk management objective and the hedging strategy were determined by the bank; in the documentation, the bank designates the instrument the hedging for a given position or transaction and determines the type of risk against which the hedging is secured and determines how the effectiveness of the hedging instrument is assessed against changes in the fair value of the hedged item or changes cash flows of a hedged transaction, within the scope of the risk mitigation against which the bank will be secured;

2) the hedging financial instrument being the subject of the contract and secured by its assistance the assets or liabilities shall be characterised by similar features, in particular the nominal value, the maturity date, the sensitivity to the changes of the rate the percentage or change in the currency rate;

3) the bank foresees that the collateral will be of high efficiency in balancing changes in fair value or cash flows, in accordance with a documented risk management strategy for a specific link the security;

4. the hedge of cash flows concerns a highly probable forecast transaction which is exposed to the risk of changes in cash flows affecting the level of the financial result;

5) the effectiveness of the collateral can be reliably assessed by a reliable measurement of the fair value of the hedged position or cash flows from it and the fair value of the hedging instrument;

6. the security shall be measured on an ongoing basis and shall be considered to be of high efficiency throughout the period of its use.

3. Financial assets or financial liabilities whose fair value cannot be reliably measured shall not constitute a hedging instrument, with the exception of a financial instrument that is not a derivative instrument, which satisfies the total the following conditions:

1) is expressed in foreign currency;

2. it has been designed to protect against foreign currency risks;

3) whose currency component can be reliably valued.

4. A single hedging instrument may be designed to secure more than one risk type, provided that:

1) the types of risk hedged can be determined;

2) the effectiveness of the security can be proven;

3) there is a possibility to ensure that the hedging instrument is intended to be protected against various types of risks.

(5) The hedged item may be an asset or liability, not included in the balance sheet record of a firm commitment or a highly probable forecast transaction for which the liability has not yet been committed.

6. The effectiveness of the collateral shall be assessed by comparing the change in value of the hedging instrument or cash flows from it arising from the change in the value of the hedged item or cash flows from it resulting.

7. The security shall be considered effective if, for the period of its use, the change in the fair value of the hedged instrument or the change in cash flow from it will be balanced in the range of 80 %-125% by change the fair value of the hedging instrument or changes in the cash flows arising from it.

§ 46. 1. The security of fair value, which meets within the period of its use the conditions set out in § 45 par. 2, should be accounted for as follows:

1) the effects of the revaluation of the hedging instrument to the fair value level should be recognised as a result of the financial result; and

2. the effects of the change in the fair value of the hedged item that can be attributed to the hedged risk, correct the carrying amount of that position and are included in the financial result.

2. The Bank shall refrain from applying the accounting for fair value hedsions in the event of such a decision and in the event of one of the following:

1. the hedging instrument:

(a) expires,

(b) is sold,

(c) its use comes to an end,

(d) its implementation;

(2) the security shall cease to comply with the criteria for the application of the hedge accounting rules referred to in Paragraph 45 (2). 2.

§ 47. 1. Protection of cash flows, meeting the criteria set out in § 45 par. 2, it shall be accounted for as follows:

1) the impact of the valuation of the hedging instrument, which is deemed to be effective collateral, relates to the capital (fund) of revaluation;

2) the impact of the valuation of the hedging instrument, which has been found to be ineffective collateral, should be addressed to the financial result.

2. If a firm commitment or a hedged forecast transaction becomes a component of the assets or liabilities, the related effects of the valuation of the hedging instrument against changes in cash flows shall be transferred to the proposed transaction. From the capital (the fund), the revaluation shall be taken into account in determining the initial value of those assets or liabilities.

3. In the case of cash flows collateral, other than those mentioned in paragraph. 2, the effects of the valuation of the hedging instrument against changes in cash flows previously recorded in the capital (fund) from the revaluation shall relate to the financial result during the period during which the firm's prima facie case may be a commitment or a hedged forecast transaction affects the financial result.

4. The Bank shall cease the application of hedge accounting of cash flows, referring to the result of the financial impact of the valuation of the hedging instrument that were recorded in the capital (fund) from the revaluation, in the case of a valuation such a decision and in the event of one of the following:

1) the hedging instrument expires or is sold, its use is coming to an end, or its implementation is completed;

2. the security shall cease to comply with the criteria for the application of the hedge accounting referred to in § 45 (1) 2;

(3) the bank does not provide for the fulfilment of the commitment or the forecast transaction.

§ 48. 1. The net investment protection in a foreign entity shall be accounted for in the manner prescribed for the cash flow hedged.

2. In the event of a divestment of a net investment in a foreign entity, the effects of the valuation of the hedging instrument relating to the part of the security considered to be effective shall be recognised in financial revenues or financial costs, respectively.

Chapter 8

Storage of data

§ 49. [ Data retention and data protection rules] 1. The Bank shall comply with the rules on the storage and protection of the data specified in the provisions of art. 71 laws and separate provisions, subject to the paragraph. 2.

2. The Bank shall store the accounting evidence in its original form for the period resulting from the provisions of art. 74 of the Act.

3. The provision by the bank of documents to third parties shall require at least:

1) the preservation of the rules on banking secrecy;

2) obtaining the consent of the head of the bank's organizational unit for the insight into the documents on the spot;

3) the written consent of the President of the Management Board of the bank or of a person authorised by him to make the documents available outside the place of keeping the accounts, subject to the revalidation of the "original" photocopies of documents and a protocol containing their list.

Chapter 9

Transitional and final provisions

§ 50. [ Application of the Regulation] The Regulation applies for the first time to the financial statements drawn up for the financial year starting in 2010.

§ 51. The Regulation of the Minister of Finance is repealed with effect from 29 August 2008. on the specific accounting principles of banks (Dz. U. Nr 161, poz. 1002).

§ 52. The Regulation shall enter into force after 14 days from the date of the announcement.

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).

Annex 1. [ THE ADDITIONAL FINANCIAL STATEMENTS OF THE BANK]

Annex to the Regulation of the Minister of Finance
of 1 October 2010

NOTES ON THE BANK ' S FINANCIAL STATEMENTS

The financial statements of the bank include the introduction to the financial statements and the additional information and explanations.

I. Introduction to the bank's financial statements shall include in particular:

1. the name and registered office of the bank and an indication of the competent court or other authority of the registry, an indication of the extent of the activities resulting from the granting of the authorisation of the Financial

2. indication of the period covered by the financial statements, giving a reason, if the financial statements are made for a period other than the financial year;

3. an indication that the financial statements contain cumulative data if the bank is composed of organisational units which draw up their own financial statements;

4. an indication of whether the financial statements have been drawn up on the assumption that the bank will continue its economic activity in the foreseeable future and whether there are no circumstances indicating the risk of continuing operations;

5. in the case of a financial statement drawn up for the period during which the unit is connected, an indication that this is a financial statement made after the merger, and an indication of the method used to settle the merger;

6. the applicable accounting policies, including methods of valuation of assets and liabilities, and the fixing of revenues and costs, to the extent that the provisions in force leave the right of choice or do not regulate the subject matter, in particular:

(1) the recognition of the effects of the valuation of balance sheet items in equity,

2) the rules for determining the fair value of financial assets and financial liabilities, broken down by the different types of these assets and liabilities,

3) the adopted rules of hedge accounting, including those relating to the forecast transactions,

4. the rules for the collection of duties;

7. within a financial year, changes in accounting policies, including valuation methods, together with a justification for their implementation, if they have a significant impact on the financial statements, with an indication due to these changes of the difference in the outcome of the financial;

8. in relation to the previous financial report, changes in the way in which the financial statements are drawn up, together with the reasons for their implementation and the consequences in terms of the presentation of the bank's financial and financial situation;

9. information on the correction of the error in the individual positions of the financial statements on:

1) the nature of the mistake made,

2) the amount of the adjustment for the current financial year,

(3) the amount of the adjustment for earlier periods;

10. information on significant events which occurred after the balance sheet date and were not included in other parts of the financial statements;

11. information on significant events relating to previous years, which have been included in the financial year's financial statements;

12. information on the remuneration of the statutory auditor or entity authorised to audit the financial statements, paid or due for the financial year separately for:

1) the obligatory examination of the annual financial statements,

2. other certification services,

3) tax advisory services,

4) other services.

II. Information on assets and liabilities, off-balance-sheet liabilities, profit and loss account elements, statement of changes in equity and cash flow statement shall be disclosed in additional information and explanations. information on the management of the risk associated with the bank activities, information on clients ' financial instruments, to the extent necessary for a better understanding of the financial and property situation, as well as the financial result of the bank, in in particular:

1. on the fulfilment by the bank of the requirements referred to in art. 128 laws-Banking law;

2. data on the monetary structure of assets and liabilities;

3. data on the sources of collection of deposits, taking into account the distribution into industry and geographical segments of the market;

4. information on the structure of the concentration of the bank's involvement in individual units, capital groups, industry and geographical segments of the market, together with the assessment of the risks associated with this involvement;

5. information on:

1. the structure of the bank's receivables by category, determined in accordance with the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c of the Act, detailing credits and loans, deposits in other banks and other financial entities, including information about:

(a) due payment due,

(b) past due and contentious receivables for which no special-purpose reserve has been established or no update has been carried out,

(2) loans and loans from which the bank does not charge interest,

3. financial assets, broken down by:

(a) financial assets measured at fair value through profit or loss,

(b) financial assets intended for trading,

(c) loans and other claims of the bank,

(d) financial assets held to maturity,

(e) financial assets available for sale,

4) financial assets available for sale, assets and financial liabilities at fair value through profit or loss, for which it was not possible to establish reliably fair value, with an indication of the estimated value;

6. information on loans and other claims of the bank, as well as hedging instruments against credit risk, measured at fair value through profit or loss, by showing separately:

1) the value of loans and other receivables of the bank qualifying at initial recognition as measured at fair value through profit or loss,

2) the exposure value of credit risk at the reporting date, without taking into account the value of the hedging instruments against the credit risk,

3) the value by which hedging instruments against credit risk reduce the exposure value of credit risk,

4) the value of the change, over a given reporting period and the incremental, fair value of loans and other receivables of the bank, which results from the changes in credit risk, established:

(a) as the value of a change for a given component or group of financial assets that is not due to a change in market conditions that would cause market risks, or

(b) based on a different method which, in the assessment of the bank, allows the faithful to reflect the value of the change for a given component or group of financial assets, which results from a change in credit risk,

5. the value of the change in the fair value of the hedging instruments against the credit risk eligible at initial recognition as measured at fair value through the financial result that occurred during the reporting period and on the escalating period;

7. information on financial obligations measured at fair value through profit or loss, showing separately:

1. the value of the financial liabilities eligible at initial recognition as measured at fair value through profit or loss,

2. the value of the financial liabilities classified as intended for trading,

3) the difference between the carrying amount of the financial obligations and the value that the bank would be obliged to pay within the due date;

8. data on the value of financial instruments held, taking into account:

1) financial instruments held in the stock exchange,

2) financial instruments held in over-the-counter trading,

3) securities with unlimited marketability not included in the trading on a regulated market,

4) securities with limited marketability,

(5) the market value of the financial instruments, where it is different from the value shown in the balance sheet;

9. information on the contracts concluded by the bank which will result in the creation of a financial instrument;

10. information on holdings and shares held, broken down by subsidiaries, interdependent and associated, containing:

1. the name and seat of the units and the subject matter of their activities,

2) the carrying amount of the shares and shares, the percentage of the unit's capital held and the share in the overall number of votes at the general meeting,

3) the value of the equity of the entity, its financial result for the financial year, the unpaid by the bank the value of the share in the capital of the entity,

4) the value of the dividends received or due for the financial year and the degree of participation of the bank in management;

11. information on the value of the shares held and shares in the subordinated units which the bank has allocated for sale;

12. in the event of the reclassification of the financial asset, the disclosure shall be subject to information on the value and category of the eligible assets and the reasons for the reclassification;

13. in the event of reclassification of a financial asset from a category of assets and financial liabilities measured at fair value through profit or loss, assets available for sale or from a category of assets held to maturity maturities, information on:

1) the value of financial assets eligible for and out of each category, as well as the reasons for retraining,

(2) the carrying amount and fair value of financial asset items that have been reclassified during the reporting period and in previous reporting periods,

(3) exceptional circumstances, together with facts indicating that they were exceptional when the financial asset was reclassified in accordance with Paragraph 32 (2) of the EC-paragraph of Article 3 (1) of the Financial regulation. 1 of the Regulation,

4) income or expenses for the valuation of a financial asset, during the reporting period and in previous reporting periods;

(5) the revenue or cost of the valuation that would have been included in the reporting period, if the financial asset concerned would not be reclassified,

6) an effective interest rate and an estimate of the amount of cash flows that the bank expects to recover at the date of reclassification of the financial asset;

14. in the case of transfer of assets eligible for 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) type of transferred assets,

2) the value and nature of the benefits retained by the bank, as well as the risks associated with the transferred financial assets, which are not exempted from the balance sheet,

(3) the carrying amount of the transferred assets, the value recognised in the balance sheet of assets and associated liabilities;

15. information on the lien on the bank's property, together with the provisions and conditions for establishing the pledge and the balance sheet value of the financial assets that the bank has pledted as collateral for the liabilities or off-balance-sheet liabilities;

16. information on owned financial instruments with embedded derivative instruments;

17. information concerning the secretion of the office of a brokerage bank of the size of:

1) the cash of clients of the brokerage office placed in debt securities issued by the State Treasury,

2) cash deposits of customers deposited in cash accounts in the brokerage office and paid into the acquisition of securities in the first public offering or the public circulation of the original,

(3) the cash transferred from the clearing fund;

18. information on the receivables from the banks carrying out brokerage activities, brokerage houses and commodity brokerage houses, broken down by:

1) receivables from the listed transactions, in further division into receivables due to the settlement of transactions on individual exchanges,

2) receivables of concluded transactions in the over-the-counter market,

3) claims on the representation of other banks, conducting brokerage activities, and brokerage houses on regulated markets in securities,

4) claims related to affiliation,

5) receivables due to automatic loans implemented through the National Depository;

19. information concerning the secretarial office of the brokerage office of the Bank with the due account of the National Depository and the Stock Exchange Chambers, broken down by:

1) receivables from the clearing fund,

2. receivables from the compensation fund;

20. information concerning the secretive office of the brokerage office of the bank with liabilities from the National Depository and the Stock Exchange Chambers, broken down into:

1) liabilities to the clearing fund,

(2) commitments to the compensation fund;

21. information on the claims from regulated market and commodity exchange markets, broken down by stock receivables from individual exchanges and over-the-counter market companies concerning the organisation of the office of the office of the European Union, brokerage bank;

22. information on the obligations of regulated entities and freight exchanges, broken down by obligation on individual exchanges and companies operating an over-the-counter market for the secretarial organisation of the office brokerage bank;

23. information on obligations from banks operating brokerage, brokerage houses and commodity brokerage houses, broken down by:

1) the obligations of the listed transactions, in a further division into the settlement of transactions on individual exchanges,

2) the obligations of the concluded transactions on the OTC market,

3) liabilities for the representation of other banks, conducting brokerage activities, and brokerage houses on regulated markets of securities,

4) obligations under the affiliation,

5) liabilities under automatic loans implemented through the National Depository;

24. information on changes in the value of funds allocated to foreign branches, taking into account the state for the beginning of the financial year, the increases and reductions, broken down by individual entity, and the state at the end of the financial year;

25. data relating to changes in the state of intangible assets:

1) the range of changes in intangible assets containing the state for the beginning of the financial year, the titles of increases and decreases and the state at the end of the financial year,

2) the value of foreign intangible assets used on the basis of the agreement referred to in art. 3 para. 4 of the Act;

26. data on the use of tangible fixed assets, in particular:

1) the range of changes in the value of the tangible assets in use, containing the state for the beginning of the financial year, increase and decrease and the state at the end of the financial year,

2) the value of foreign fixed assets used on the basis of the agreement referred to in art. 3 para. 4 of the Act;

27. information on assets taken over debts by immovable property and other asset items;

28. information on fixed assets intended for disposal, including the value of those assets for the beginning of the financial year, the increase and the reduction and the state at the end of the financial year;

29. list of active and passive positions of accruals, income of future periods and of proprietary income;

30. data on the structure of the ownership of the basic capital, including the number, type and value of the nominal shares and the value of the shares forming the capital, detailing the shareholders or members holding more than 5% of the votes at the general meeting;

31. data on the preference and restriction of rights associated with a given group of shares, including the distribution of dividends and the return of capital;

32. information on the own shares held by the bank or by the subsidiaries, interdependent and associated;

33. information on the obligations of the title approved for the payment of dividends or on the balance sheet surplus;

34. information in respect of subordinated liabilities, including:

1) the value of the individual loans and the currency in which they have been borrowed,

(2) the interest rate and the maturities of loans;

35. information on the condition and changes in the value of the special-purpose reserve, broken down by category of receivables, covering:

1) the state of the special-purpose reserves for the beginning of the financial year

2) the increase, use and termination of the special-purpose reserves,

3) the state of the special-purpose reserves at the end of the financial year

4) required, in accordance with the provisions issued on the basis of art. 81 (1) 2 point 8 (a) c of the Act, the state of the provisions of the special-purpose reserve at the end of the financial year, together with a detailed explanation, if the state of the reserves shown in point 3 has not reached the required state;

36. data on reserves for future liabilities by type of commitment, taking into account the state of the beginning of the financial year, the increases and the use, and the state at the end of the financial year;

37. data on the state of the updating write-offs, excluding reserves, by type of asset, with an indication of the state for the beginning of the financial year, the increases and reductions and the state at the end of the financial year;

38. data on off-balance-sheet commitments, including contingent on security features, covering:

1. the list of guarantees and guarantees provided, including promissory notes and other obligations granted, of a guarantee nature,

2) a statement of the guarantees and guarantees given to issuers, taking into account:

(a) the names of the issuers of securities to which the bank guarantees the acquisition,

(b) the type of securities to be guaranteed,

(c) the terms and conditions of the guarantee agreement and indicate the amount to which the bank has undertaken to engage in the execution of the guarantee contract,

(d) information on the financial, organisational, personal ties between the bank and the entity to which the guarantee has been granted,

(e) information as to whether the securities covered by the guarantee are negotiable, whether they are or will be directed to official listing,

3) data on the contained contracts of subscription options or the sale of ordinary bank shares,

4) information on the proposed dividend payment, if it has not been formally approved, as well as any non-deducted cumulative dividends from preference shares,

5) details of the bank's assets, which constitute the collateral of the bank's liabilities and the obligations of the third party, as well as the value of the liabilities of the bank subject to the collateral of these assets,

6) information on the uncovered in the balance sheet of the transaction with the obligation to repurchase;

7) information about the financial commitments provided, including the irrevocable commitments,

(8) information on the nominal value of the underlying instruments subject to derivative contracts, taking into account:

(a) the types of contracts concluded, including options, conversion instruments, forward financial instruments,

(b) types of underlying instruments,

(c) the breakdown by base instrument to be received and issued, including those sold and purchased;

39. information on the bank's collateral accounting principles, including the division of fair value hedging, the hedging of cash flows, and the securing of investments in a foreign entity, including at least:

1) a 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 risk before which the bank secures,

4. the time limit within which the forecast collateral transactions are expected to be carried out, and the expected period during which these transactions will affect the financial result,

5) a description of the forecast transactions in respect of which the accounting principles have previously been applied, but currently the bank does not expect to carry out such transactions again;

40. data on significant terms and conditions of the agreements concerning financial instruments that may affect the value, timing and degree of certainty of future cash flows, taking into account the distribution of the types of assets and financial liabilities, both on-balance-sheet and off-balance-sheet;

41. information in the profit and loss account:

1) information on the revenues, including the commission, and the costs of running a brokerage activity by the bank,

2) data on depreciation of fixed assets and intangible assets, write-downs for the update of the value of tangible and financial assets, taking into account the breakdown into types of fixed assets and types of assets financial,

3) data on the effects of valuation of financial assets available for sale to the level of fair value,

4) information on the revenues and costs for the excluded from the balance sheet of financial assets available for sale,

5) information on the revenues and costs of the sold financial assets, the fair value of which could not have been previously credibly measured, with an indication of the carrying amount of the assets fixed at the date of sale,

6) information on profits and emergency losses,

(7) information on the write-downs or reserves of irrecoverable amounts, broken down by title, and the way in which the write-downs are made, the cost of the financial operations, and the burden of the other the operating costs, specifying the losses incurred in respect of loans,

(8) information on dividends income, broken down by units from which dividends have been received,

9) information on the overlays incurred in connection with the acquisition or creation of fixed assets under construction, intangible assets and of the planned overlays in the next 12 months,

10) proposals for the distribution of profit or coverage of the loss for the financial year,

(11) information on the revenue, cost and performance of the activity abandoned in the financial year or the failure to act in the following reporting period, together with an explanation of the reasons for the omission;

42. the information on the value of the assets and the provision of the reserve for deferred tax, covering in particular:

1) the amount of deferred tax liability and deferred tax assets created in previous financial years, including the revaluation of capital (fund),

2) made during the financial year settlement of the reserve for the deferred income tax and deferred tax assets created in previous financial years, with the extraction of the accounts made with the capital (fund) with the Revaluation

3) established in the financial year, deferred tax assets, detailing the part of the revaluation of the capital (fund) from the revaluation,

4) established in the financial year of the deferred tax reserve, specifying the part of the revaluation of the capital (fund) from the revaluation,

5) the state of deferred tax assets at the end of the financial year, including the state of the assets settled with the capital (fund) from the revaluation,

6) the state of the deferred tax reserve at the end of the financial year, including the state of the reserve relating to operations settled with the capital (fund) from the revaluation,

7. the amount of the financial result of the income tax for the financial year in question, broken down by:

a) the current part,

(b) postponed part;

43. aggregated data on:

1) the use of loans, loans, guarantees or sureties by employees, members of the management board or supervisory bodies, with an indication of the terms of interest and repayment terms,

2. remuneration, including remuneration of profit, paid or payable to the members of the management board or supervisory bodies of the bank,

3) on average in the financial year of employment, calculated as FTEs,

4) costs related to the creation of provisions for future obligations towards employees, detailing the titles,

5) the costs incurred in the financing of occupational retirement provision;

44. information on transactions with entities related to the capital or organisational bank, taking into account the rules of the bank's lending policy towards the related parties and the percentage of the share of the transactions with those entities, the by:

1. receivables and liabilities,

2) main items of income and expenses, including interest and commissions, costs of reserves for loans,

3) granted financial obligations, including irrevocable;

45. information about the relevant transactions (including their amounts) concluded by the bank on other terms than the market with related parties, through which the related entities are understood and:

1) a person who is a member of the governing body or the supervising bank or an entity associated with it, or

2) a person who is a spouse or a person actually staying in a common borrowing, relative or a duty to a second degree, adopted or adoptive, a person related to the title of care or probation in relation to any person who are members of a management or supervisory body of a bank or an entity associated with it, or

(3) a controlled, co-controlled or other entity which has a significant influence or has a significant number of votes, either directly or indirectly, by the person referred to in points (1) and (2), or

4) a unit implementing the employee benefit programme after the period of employment, addressed to the employees of the bank or affiliated unit

-together with the information determining the nature of these transactions; information on individual transactions may be grouped by their nature, except where information on individual transactions is necessary to understand them impact on the bank's property, financial situation and financial result;

46. information on the objectives and principles of risk management, specifying the breakdown into the following risk categories:

(1) market risk, including:

(a) currency risk,

(b) interest rate risk,

(c) price risk,

2) credit risk,

3) liquidity risk,

4) operational risk;

47. for all financial assets and financial liabilities, both balance-sheet and off-balance-sheet liabilities:

1) information on the interest rate risk charge, including the contractual dates of the interest rate change or the payment terms;

2) information on the credit risk burden, including the sum of the value of the credit exposures of the assets or off-balance-sheet liabilities, less the value of the special-purpose reserve and the write-off of the updates without consideration legal safeguards, which is the basis for the calculation of the requirement referred to in art. 128 laws-Banking law;

(3) the value of legal collateral and other items affecting the reduction of the capital requirement for credit risk;

48. for all types of financial assets, an analysis of the age overdue on the balance sheet date of financial assets, broken down by financial assets, in the case of loss of value and other financial assets;

49. information on the nature and economic purpose of the bank of contracts not included in the balance sheet to the extent necessary to assess their impact on the financial, financial and financial situation of the bank;

50. information on the bank's trust business;

51. information on the securitisation of the bank's assets, specifying at least:

1) the values and type of claims covered by the securitisation,

2) the value and type of securities received;

52. information in the field of cash flow statement:

1) the determination of the cash received in the cash flow statement, including their structure at the beginning and end of the reporting period,

2) an explanation on the adopted division of operations for operational, investment and financial,

3. the list of adjustments and receipts and expenditure under the heading "Other adjustments", "Other receipts" and "Other expenditure" of which amounts exceed 5% of their total amount from the activity in question,

4) reasons for the differences between changes in the balance of items in the balance sheet and changes in the same positions shown in the cash flow statement;

53. information in relation to the financial statements drawn up for the reporting period during which the business combination has been linked:

(1) if the merger has been cleared by the acquisition method:

a) the name (company) and description of the subject of the business of the company taken over,

(b) the number, nominal value and type of shares (shares) issued for the purpose of the merger,

(c) the acquisition price, the value of the net assets at the fair value of the company taken over at the date of the merger, the goodwill or the negative goodwill and the description of the rules for its depreciation,

(2) if the merger has been settled by the merger method:

a) the names (companies) and description of the subject of the activities of the companies which, as a result of the merger, have been deleted from the register,

(b) the number, nominal value and type of shares (shares) issued for the purpose of the merger,

(c) income and expenses, profits and losses, and changes in the capital of the merged companies for the period from the beginning of the financial year during which the merger took place, until the date of the merger;

54. information on joint ventures which are not subject to consolidation, including:

1) the name, scope of activities of the joint venture,

2) the percentage of the bank's share in the joint venture,

3) the share of jointly controlled material components of fixed assets and intangible assets,

4) the commitments made for the purpose of the project or acquisition of the used tangible assets of the fixed assets,

5) the part of the commitments jointly incurred,

6) the revenues obtained from the Joint Undertaking and the costs associated with them,

7) off-balance-sheet and investment commitments for a joint venture;

55. data on the values of the financial instruments of the clients, recorded in the securities accounts, measured according to the rules laid down in the regulation for the last day of the reporting period, broken down by:

1) dematerialised financial instruments, including those admitted to trading on a regulated market,

2) other than dematerialised financial instruments;

56. information on customers ' stock exchanges in value and quantity terms;

57. information that could have a significant impact on the assessment of the financial, financial situation and financial result.

The additional information should ensure the comparability of the financial information contained in the report for the reporting period with the information contained in the financial statements for the previous, analogous reporting period. Any additional information not arising or not directly linked to the abovementioned report should be provided in the final part of that information.