Poll

Notes to the consolidated financial statements

27. Other assets

	Balance as at 31 December 2014	Balance as at 31 December 2013
	PLN’000	PLN’000
Accrued revenue	17,669	17,187
Various debtors and other assets	15,432	14,010
Accrued expenses	2,914	3,484
Payment card settlements	6,854	1,547
Inventory related to the Bank’s sundry operations	1,284	690
Other assets	254	366
Total other gross assets	44,407	37,284
Impairment losses on other assets	(15,133)	(10,210)
Total other net assets	29,274	27,074

	Balance as at 31 December 2014	Balance as at 31 December 2013
	PLN’000	PLN’000
Impairment losses on other assets at the beginning of the reporting period	10,210	5,161
Impairment loss recognized/revalued	5,779	5,182
Impairment loss applied	(4)	(17)
Impairment loss derecognized	(852)	(116)
Impairment losses on other assets at the end of the reporting period	15,133	10,210