Wycena instrumentów finansowych według wartości godziwej w bankach
Valuation of financial instruments at fair value in the banks

Summary/Abstract: The subject of this paper focuses on financial instruments measured at fair value. The aim of this article is to examine what data are the basis for determining this value and whether these data are observable or not. The study was based on the financial statements of eight banks listed on the Warsaw Stock Exchange. The analysis shows that, based on unobservable data banks valuations of financial instruments at fair value is low (average of 3.9% of the sum of these instruments). Calculated correlations between the degree of use of the data and indicators of return on assets are rather weak.

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