Zamortyzowany koszt – wycena niektórych instrumentów finansowych banku
Amortized Cost– the valuation of selected financial assets and financial liabilities of a bank

Summary/Abstract: Amortized cost method is one of the valuation methods relating to some kinds of financial assets and financial liabilities. The executive deeds relating to the amended Accounting Act require its use in relation to many financial instruments. The paper presents the specificity of the method. Presented examples show how to estimate the book value of financial instruments and stress the basic advantages of this valuation category. The examples are based on the finan-cial assets and financial liabilities of a bank but the rules can be surely spread to other entities.

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