|
31.12.2021 |
| Securities |
Gross balance sheet value |
Allowance |
Net balance sheet value |
| issued by local banks – mortgage bonds |
5,612 |
(82) |
5,530 |
| issued by local banks |
3,834,998 |
– |
3,834,998 |
| issued by other financial institutions |
584,844 |
– |
584,844 |
| issued by governments – Treasury bonds |
18,642,064 |
(96) |
18,641,968 |
| issued by non-financial entities – bonds |
167,813 |
(45,156) |
122,657 |
| issued by local governments – municipal bonds |
78,362 |
(318) |
78,044 |
| Total securities measured at amortised cost |
23,313,693 |
(45,652) |
23,268,041 |
|
31.12.2020 |
| Securities |
Total securities measured at amortised cost |
Allowance |
Net balance sheet value |
| issued by local banks – mortgage bonds |
5,581 |
(89) |
5,492 |
| issued by local banks |
3,836,125 |
– |
3,836,125 |
| issued by other financial institutions |
588,445 |
– |
588,445 |
| issued by governments – Treasury bonds |
18,640,800 |
(96) |
18,640,704 |
| issued by non-financial entities – bonds |
213,573 |
(11,818) |
201,755 |
| issued by local governments – municipal bonds |
88,890 |
(389) |
88,501 |
| Total securities measured at amortised cost |
23,373,414 |
(12,392) |
23,361,022 |
| 31.12.2021 |
Stage 1 |
Stage 2 |
Stage 3 |
Total |
POCI |
| Securities |
23,149,109 |
4,001 |
160,583 |
23,313,693 |
156,428 |
| issued by local banks – mortgage bonds |
5,612 |
– |
– |
5,612 |
– |
| issued by local banks |
3,834,998 |
– |
– |
3,834,998 |
– |
| issued by other financial institutions |
584,844 |
– |
– |
584,844 |
– |
| issued by governments – Treasury bonds |
18,642,064 |
– |
– |
18,642,064 |
– |
| issued by non-financial entities – bonds |
3,229 |
4,001 |
160,583 |
167,813 |
156,428 |
| issued by non-financial entities – bonds |
78,362 |
– |
– |
78 362 |
– |
| Impairment allowances on securities: |
(530) |
(318) |
(44,804) |
(45,652) |
(40,648) |
| issued by local banks – mortgage bonds |
(82) |
– |
– |
(82) |
– |
| issued by governments – Treasury bonds |
(96) |
– |
– |
(96) |
– |
| issued by non-financial entities – bonds |
(34) |
(318) |
(44,804) |
(45,156) |
(40,648) |
| issued by local governments – municipal bonds |
(318) |
– |
– |
(318) |
– |
| Total net securities measured at amortised cost |
23,148,579 |
3,683 |
115,779 |
23,268,041 |
115,780 |
| 31.12.2020 |
Stage 1 |
Stage 2 |
Stage 3 |
Total |
POCI |
| Securities |
23,180,310 |
4,021 |
189,083 |
23,373,414 |
184,928 |
| issued by local banks – mortgage bonds |
5,581 |
– |
– |
5,581 |
– |
| issued by local banks |
3,836,125 |
– |
– |
3,836,125 |
– |
| issued by other financial institutions |
588,445 |
– |
– |
588,445 |
– |
| issued by governments – Treasury bonds |
18,640,800 |
– |
– |
18,640,800 |
– |
| issued by non-financial entities – bonds |
20,469 |
4 021 |
189 083 |
213,573 |
184 928 |
| issued by local governments – municipal bonds |
88,890 |
– |
– |
88,890 |
– |
| Impairment allowances on securities: |
(823) |
(446) |
(11,123) |
(12,392) |
(6,968) |
| issued by local banks – mortgage bonds |
(89) |
– |
– |
(89) |
– |
| issued by governments – Treasury bonds |
(96) |
– |
– |
(96) |
– |
| issued by non-financial entities – bonds |
(249) |
(446) |
(11,123) |
(11,818) |
(6,968) |
| issued by local governments – municipal bonds |
(389) |
– |
– |
(389) |
– |
| Total net securities measured at amortised cost |
23,179,487 |
3,575 |
177,960 |
23,36,022 |
177,960 |
In accordance with the Banking Guarantee Fund (“BFG”) Act of 14 December 1994, as at 31 December 2021, BNP Paribas Bank Polska S.A. held Treasury bonds recognised in the statement of financial position in the amount of PLN 336,429 thousand (with the nominal value of PLN 340,000 thousand), securing the guaranteed funds under BFG (in 2020 in the amount of PLN 364,531 thousand, with the nominal value of PLN 370,000 thousand).
| Change of securities measured at amortised cost based on the balance sheet value: |
12 months ended 31.12.2021 |
12 months ended 31.12.2020 |
| Opening balance |
23,361 022 |
17,916,645 |
| Purchase of securities |
– |
5,776,975 |
| Sale/repurchase of securities |
(56,116) |
(507,612) |
| Change in impairment allowances |
(33,258) |
10,133 |
| Change on the initial value adjustment |
– |
(6,576) |
| Change in interest due, foreign exchange differences, discounts and bonuses |
(3,607) |
171,457 |
| Closing balance |
23,268 041 |
23,361,022 |
| Change in impairment allowances of securities measured at amortised cost |
12 months ended 31.12.2021 |
12 months ended 31.12.2020 |
| Opening balance |
(12,392) |
(22,526) |
| Increases due to acquisition or origination |
– |
(1,678) |
| Decreases due to derecognition |
259 |
5,241 |
| Changes due to changes in credit risk (net) |
(33,519) |
6,571 |
| Closing balance |
(45,652) |
(12,392) |
Kwota długoterminowych papierów wartościowych brutto wycenianych według zamortyzowanego kosztu według stanu na 31.12.2021 r. wynosiła 23 257 519 tys. zł (31.12.2020 r. wynosiła 23 351 070 tys. zł).
