Poll

Notes to the consolidated financial statements

28. Other assets

	Balance as at 31 December 2013	Balance as at 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Accrued revenue	17,187	8,606
Various debtors and other assets	14,010	5,632
Accrued expenses	3,484	2,159
Payment card settlements	1,547	1,698
Settlements related to third-party cash processing services	0	0
Inventory related to the Bank’s sundry operations	690	1,223
Other assets	366	1,122
Total other gross assets	37,284	20,440
Impairment losses on other assets	(10,210)	(5,161)
Total other net assets	27,074	15,279

Impairment of other assets	Balance as at 31 December 2013	Balance as at 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Impairment losses on other assets at the beginning of the reporting period	5,161	4,945
Recognition/revaluation of provisions	5,182	2,621
Use of provisions	(17)	(2,298)
Derecognition of provisions	(116)	(107)
Impairment losses on other assets at the end of the reporting period	10,210	5,161