Notes to the consolidated financial statements

13. Net impairment losses

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	Period from 1 January 2013  to 31 December 2013				Period from 1 January 2012 to 31 December 2012 (restated)
	Exposures assessed by portfolio		Exposures assessed individually	Total	Exposures assessed by portfolio		Exposures assessed individually	Total
		including IBNR				including IBNR
	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000
Overdraft facilities from clients	(2,789)	(568)	(375)	(3,164)	(1,092)	196	(301)	(1,393)
Term loans, including:	(29,866)	186	(9,368)	(39,234)	(17,395)	(1,117)	(6,311)	(23,706)
individuals	(27,909)	466	(2,921)	(30,830)	(19,837)	(4,404)	0	(19,837)
- consumer loans	(16,655)	(2,040)	(2,921)	(19,576)	(7,034)	(989)	0	(7,034)
- real estate loans	(10,230)	2,597	0	(10,230)	(12,308)	(3,346)	0	(12,308)
- credit card debt	(1,024)	(91)	0	(1,024)	(495)	(69)	0	(495)
institutional clients	(2,348)	(671)	(6,447)	(8,795)	2,540	3,382	(6,311)	(3,771)
local authorities	391	391	0	391	(98)	(95)	0	(98)
Total	(32,655)	(382)	(9,743)	(42,398)	(18,487)	(921)	(6,612)	(25,099)

Profit/loss on impairment losses recognized by the Group include impairment of interest accrued from the date of impairment recognition in the amount of PLN 2.373 thousand, whose increase is reflected by the same amount of an increase in interest revenue. The adopted presentation results with impairment losses and interest income increase by the same amount, and it does not impact the financial performance of the Group.