34. Financial assets

On 1 January 2015, due to a change in the purpose of use of the assets, certain assets that used to be recognized as assets available for sale were reclassified to assets held to maturity. The carrying value of assets at the time of the reclassification amounted to PLN 84 million. Carrying amount as at 31 December 2016 amounted to PLN 80 million.

Apart from the reclassification mentioned above, no other financial instruments were reclassified from portfolios carried at fair value to those carried at cost or amortized cost in the years 2015–2016.

Section contains:

34.1 Financial assets held to maturity

34.2 Financial assets available for sale

34.3 Financial assets measured at fair value through profit or loss

34.4 Loans

34.5 Impairment of financial assets and receivables

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