Valuation of shares at the balance sheet date can be made in two ways:

• valuation of the fair value reliably determined - without deduction for transaction costs that an entity would incur by selling shares or excluding them from the books of other reasons, unless the amount of such costs would be significant - when the price is determined on the regulated market or whose fair value can be determined in a reliable manner,

• valuation of the purchase price - in the case of shares for which there is no fixed market price in an active market or whose fair value can not be determined in a reliable manner.

Reliably determined fair value of shares is the price set in the active regulated market (stock exchange).

The effects of the revaluation of the shares at fair value and classified as available-for-sale are recognized in a manner chosen by the entity to recognize all such assets, from the date of their acquisition or origination until their derecognition, ie.:

• Gains or losses from revaluation are classified as income or loss for the period in which the revaluation, or

• Gains or losses from revaluation are taken to the capital (fund) from revaluation of causing the increase or decrease. It should be noted that Regulation provides for the possibility of negative values in the revaluation reserve.

In addition, when there is a high probability that the shares held by the entity in the future will not bring in a substantial part or in its entirety expected economic benefits, it is necessary to impairment loss in financial expenses.

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