35. Financial assets

Due to a change in the purpose of use of the assets, on 1 January 2015, certain assets that up until now were 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 83,620 thousand. Carrying amount as at 31 December 2015 amounted to PLN 81,767.

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 2015. No reclassification of this kind were carried out in 2014.

Section consists:

35.1 Financial assets held to maturity

35.2 Financial instruments available for sale

35.3 Financial assets measured at fair value through profit or loss

35.4 Loans