9.8.4 KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A.

in PLN millions, unless otherwise stated

As at 31 December 2022, the Group identified the assets and related liabilities of the subsidiary – KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A. as held for sale due to the fulfilment of the criteria set in IFRS 5 (i.e. they are available for immediate sale in their current state, the sale is highly probable, and it is expected that it will take place within 1 year from the date of classification as held for sale). Due to their insignificant value, these assets and liabilities were not separated in the statement of financial position to separate items „Assets held for sale (disposal group)” and „Liabilities associated with disposal group”.