Securities measured at fair value through profit or loss | 31.12.2020 | 31.12.2019 |
---|---|---|
Balance sheet value | ||
Bonds issued by non-financial entities | 54,228 | 53,902 |
Bonds convertible for non-financial entities bonds | 57,292 | 24,191 |
Equity instruments | 259,512 | 163,334 |
Units | 44 | 327 |
Certificates issued by non-financial entities | 824 | – |
Total securities measured at fair value through profit or loss | 371,900 | 241,754 |
Change in securities measured at fair value through profit or loss | 12 months ended 31.12.2020 |
12 months ended 31.12.2019 |
---|---|---|
Opening balance | 241,754 | 204,421 |
Purchase of securities | 41,429 | 24,995 |
Sale of securities | (7,513) | (11,873) |
Change in measurement at fair value through profit or loss | 94,000 | 20,629 |
Change in interest due, foreign exchange differences, discounts and bonuses | 2,230 | 582 |
Other changes | – | 3,000 |
Closing balance | 371,900 | 241,754 |
The gross amount of long-term securities measured at fair value through profit or loss as at 31 December 2020 was PLN 106,786 thousand (PLN 74,945 thousand as at 31 December 2019).
The table below presents the amount of securities measured at fair value through profit or loss, divided into designated at fair value through profit or loss and obligatorily measured at fair value through profit and loss.
12 months ended 31.12.2020 |
12 months ended 31.12.2019 |
|
---|---|---|
Classified as obligatory measured at fair value through profit or loss as at the moment of initial recognition | 112,343 | 78,093 |
Classified as measured at fair value through profit or loss as at the moment of initial recognition | 259,557 | 163,661 |
Total securities measured at fair value through profit or loss | 371,900 | 241,754 |