33.3 Financial assets available for sale
Financial instruments available for sale include financial instruments not classified in other categories.
Instruments included in this category are measured at fair value, in accordance with the rules described in section 9.1. The difference between the fair value at the end of the reporting period and the purchase price is recognized directly in revaluation reserve. In the case of debt securities, interest calculated using an effective interest rate is recognized under “Net investment income”, while the difference between the fair value and amortized cost value is recognized in revaluation reserve.
If financial instruments available for sale are sold then the revaluation capital attributable to them is derecognized and posted under “Net result on realization and impairment losses on financial assets”.
| Financial assets available for sale | 31 December 2017 | 31 December 2016 (restated) |
| Equity instruments | 664 | 434 |
| Quoted on a regulated market | 262 | 132 |
| Not quoted on a regulated market | 402 | 302 |
| Debt securities | 47,855 | 11,218 |
| Government securities | 33,649 | 7,981 |
| Domestic | 32,547 | 7,592 |
| Fixed rate | 20,753 | 5,144 |
| Floating rate | 11,794 | 2,448 |
| Foreign | 1,102 | 389 |
| Fixed rate | 1,102 | 389 |
| Other | 14,206 | 3,237 |
| Quoted on a regulated market | 694 | 37 |
| Fixed rate | 694 | 37 |
| Not quoted on a regulated market | 13,512 | 3,200 |
| Fixed rate 1) | 13,077 | 2,611 |
| Floating rate | 435 | 589 |
| Total financial instruments available for sale | 48,519 | 11,652 |
1) including NBP money bills of PLN 13,066 million (PLN 2,600 million as at 31 December 2016).
