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ANNUAL
REPORT
2018

7.10.2. Capital on revaluation of financial instruments

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Change in capital on revaluation of financial instruments

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31.12.2018 31.12.2017
OPENING BALANCE (66.7) (82.8)
Change in valuation of hedging instruments (9.1) 46.2
Change in valuation of hedging instruments posted to profit or loss of the period if the hedged item is realized 27.1 (26.3)
Deferred tax (3.4) (3.8)
CLOSING BALANCE (52.1) (66.7)

The capital on revaluation of financial instruments includes the valuation of hedging instruments, which meet the hedge accounting criteria.

In the current reporting period, as a result of the measurement of transactions to hedge future cash flow, the amount of PLN 14.6 million was recognized in other comprehensive income, of which:

  • PLN 5.8 million is the positive valuation driven by the change in fair value of the effective part of hedging instruments,
  • PLN (14.9) million is the negative valuation driven by the change in fair value of the effective part of hedging instruments,
  • PLN 5.8 million is the value posted to the period’s profit or loss if the hedged position is realized (FX Forward),
  • PLN 21.3 million is the value posted to the period’s profit or loss if the hedged position is realized (bonds),
  • PLN (3.4) million is the tax effect of the above positions (deferred tax).

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