24. Financial assets measured at fair value through profit or loss

As at 31 December 2015 portfolio of financial instruments managed by a specialized institution amounted to PLN 216 826 thousand and comprised of financial assets measured at fair value through profit or loss - treasury bills and bonds amounting to PLN 215 488 thousand (as at 31 December 2014 carrying amount of the portfolio was PLN 607 218 thousand, and comprised of financial assets measured at fair value through profit or loss - treasury bills and bonds amounting to PLN 391 901 thousand). In addition financial assets measured at fair value through profit or loss comprise the valuation of forward contracts for the purchase of CO₂ emission rights in the amount of PLN 6 523 thousand (as at 31 December 2014 PLN 449 thousand).