Annual Report 2014
Poll
Notes to the consolidated financial statements
35.3. Revaluation reserve
Download note 35.3 in XLSRevaluation reserve is created upon recognition of the effects of measurement of financial instruments classified as available for sale on a net basis as well as net actuarial gains and losses arising from measurement of postemployment defined benefit plans (provisions for retirement and disability benefits).
The items in question are reclassified from the revaluation reserve (except for net actuarial gains/losses arising from measurement of post-employment defined benefit plans) when the assets measured are derecognized in whole or in part or when impairment is recognized (at which time the effects of measurement are recognized in profit or loss).
| Balance as at 31 December 2014 |
Balance as at 31 December 2013 |
Change 2014/2013 | |
|---|---|---|---|
| PLN ‘000 | PLN ‘000 | PLN ‘000 | |
| Measurement of financial assets available for sale | 5,005 | (2,309) | 7,314 |
| Measurement of financial assets available for sale reclassified to assets held to maturity |
(1,882) | 366 | (2,248) |
| Actuarial gains and losses on measurement of liabilities under the defined benefit plan |
430 | 277 | 153 |
| Deferred tax on measurement of financial assets recognized in the revaluation reserve |
(593) | 369 | (962) |
| Deferred tax on measurement of actuarial gains/losses recognized in the revaluation reserve |
(83) | (54) | (29) |
| Total revaluation reserve | 2,877 | (1,351) | 4,228 |
Annual Report 2014 - Bank Pocztowy
Corporate Governance
- Corporate governance: principles and scope of application
- Control system in the process of preparing financial statements
- Entity authorized to audit financial statements
- Shareholding structure and share capital
- Key information regarding Poczta Polska S.A.
- Cooperation with Poczta Polska S.A.
- Investor relations
- By-laws amending principles
- Activities of the corporate bodies of the Bank