Notes to the consolidated financial statements
Download note28. Other assets
| Balance as at | Balance as at | |
|---|---|---|
| 31 December 2016 | 31 December 2015 | |
| PLN’000 | PLN’000 | |
| Sundry debtors and other assets | 35 594 | 25 301 |
| Accrued revenue | 19 462 | 18 671 |
| Payment card settlements | 6 288 | 5 974 |
| Accrued expenses | 4 077 | 3 372 |
| Inventory related to the Bank’s sundry operations | 1 259 | 1 650 |
| Other assets | 142 | 432 |
| Total other gross assets | 66 822 | 55 400 |
| Impairment losses on other assets | (20 373) | (17 211) |
| Total other net assets | 46 449 | 38 189 |
| Balance as at | Balance as at | |
|---|---|---|
| 31 December 2016 | 31 December 2015 | |
| PLN’000 | PLN’000 | |
| Impairment losses on other assets opening balance |
17 211 | 15 133 |
| Impairment loss recognized/revalued | 8 077 | 5 432 |
| Impairment loss used | (4 578) | (3 174) |
| Impairment loss derecognized | (337) | (180) |
| Impairment losses on other assets closing balance |
20 373 | 17 211 |
| Balance as at | Balance as at | |
|---|---|---|
| 31 December 2016 | 31 December 2015 | |
| PLN’000 | PLN’000 | |
| Up to 1 month | 37 549 | 28 407 |
| From 1 to 3 months | 385 | 68 |
| From 3 months to 1 year | 5 919 | 7 290 |
| Total short-term | 43 853 | 35 765 |
| From 1 year to 5 years | 2 530 | 2 362 |
| Total long-term | 2 530 | 2 362 |
| Unspecified maturity | 66 | 62 |
| Total other net assets | 46 449 | 38 189 |
Compared to the consolidated financial statements for the year ended 31 December 2015, the Group has changed presentation with regard to accrued income charged to impairment losses, previously presented under “Reversal of impairment allowances”. In these consolidated financial statements, the item has been recognized under “Applied impairment allowances”.