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Notes to the consolidated financial statements

  1. General information
  2. Composition of the Group
  3. Identification and approval of the consolidated financial statements
  4. Composition of the corporate bodies of the Parent
    1. Composition of the Parent’s Management Board
    2. Composition of the Parent’s Supervisory Board
  5. Accounting principles
    1. Basis for preparation of the consolidated financial statements and the statement of their compliance with applicable accounting principles
    2. Comparability of financial information
    3. Professional judgment
    4. Estimation uncertainty
    5. Changes in estimates
    6. Summary of key accounting principles
  6. Segment reporting
  7. Net interest income
  8. Net fee and commission income
  9. Gain/loss on financial instruments measured at fair value through profit or loss and gain/loss on foreign exchange transactions
  10. Gain/loss on other financial instruments
  11. General and administrative expenses
  12. Employee benefits
  13. Net impairment losses
  14. Other operating revenue
  15. Other operating expenses
  16. Income tax
  17. Distribution of profit
  18. Earnings per share
  19. Cash and balances in the Central Bank
  20. Receivables from other banks
    1. Net receivables from other banks
    2. Receivables from other banks by method of estimating the impairment allowance and indications of impairment
    3. Change in impairment allowances
  21. Receivables and liabilities from purchased/sold securities under repo and sell-buy-back agreements
  22. Financial assets and liabilities held for trading
  23. Financial hedges
  24. Loans and advances granted to customers (net)
    1. Loans and advances to customers (by type)
    2. Loans and advances granted to customers (by maturity)
    3. Loans and advances granted to customers by method of estimating the impairment allowance
    4. Loans and advances granted to customers (by indication of impairment)
    5. Change in impairment allowances
  25. Investments in financial assets
  26. Property, plant and equipment
  27. Intangible assets
  28. Other assets
  29. Liabilities to the Central Bank
  30. Liabilities to other banks
  31. Liabilities to customers
  32. Liabilities arising from issue of debt securities
  33. Subordinated liabilities
  34. Provisions
  35. Other liabilities
  36. Equity
    1. Share capital
    2. Supplementary capital
    3. Revaluation reserve
    4. Other reserve capitals
  37. Fair value of financial instruments
    1. Financial instruments which are not measured at fair value in the statement of financial position
    2. Financial instruments which are measured at fair value in the statement of financial position
  38. Operating leases
  39. Additional information to the consolidated statement of cash flows
  40. Off-balance sheet contingent liabilities
  41. Assets used as collateral for liabilities
  42. Sale of packages of receivables
  43. Related parties
  44. Employment structure
  45. Events after the end of the reporting period
  46. The Group’s risk management objectives and policy
    1. Credit risk
    2. Liquidity risk
    3. Market risk
    4. Operational risk
    5. Other risks
  47. Capital management