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Notes to the consolidated financial statements

  1. 1.General information
  2. 2.Composition of the Group
  3. 3.Identification and approval of the consolidated financial statements
  4. 4.Composition of the Management Board of the Parent
  5. 5.Accounting principles
  6. 5a.Basis for preparation of the consolidated financial statements and the statement of compliance of the consolidated financial statements with applicable accounting principles
  7. 5b.Changes in comparative data
  8. 5c.Professional judgment
  9. 5d.Estimation uncertainty
  10. 5e.Changes in estimates
  11. 5f.Key accounting principles
  12. 6.Segment reporting
  13. 7.Net interest income
  14. 8.Net fee and commission income
  15. 9.Gain/loss on financial instruments measured at fair value through profit or loss and gain/loss on foreign exchange transactions
  16. 10.Realized gain/loss on available-for-sale securities
  17. 11.General administrative expenses
  18. 12.Employee benefits
  19. 13.Net impairment losses
  20. 14.Other operating revenue
  21. 15.Other operating expenses
  22. 16.Income tax
  23. 17.Dividends paid and proposed
  24. 18.Earnings per share
  25. 19.Proposed profit distribution
  26. 20.Cash and balances in the Central Bank
  27. 21.Receivables from other banks
  28. 21a.Net receivables from other banks
  29. 21 b.Receivables from other banks by method of estimating the impairment loss and indications of impairment
  30. 21c.Change in impairment losses
  31. 22.Receivables and liabilities arising from purchased / sold securities with a repurchase arrangement
  32. 23.Financial assets and liabilities held for trading
  33. 24.Loans and advances granted to customers (net)
  34. 24a.Loans and advances granted to clients (by type)
  35. 24b.Loans and advances granted to clients (by maturity)
  36. 24c.Loans and advances granted to clients by method of estimating the impairment loss
  1. 24d.Loans and advances granted to customers (by indication of impairment)
  2. 24e.Change in impairment losses
  3. 25.Investments in financial assets
  4. 26.Property, plant and equipment
  5. 27.Intangible assets
  6. 28.Other assets
  7. 29.Liabilities to the Central Bank
  8. 30.Liabilities to other banks
  9. 31.Liabilities to clients
  10. 32.Provisions
  11. 33.Other liabilities
  12. 34.Liabilities arising from issue of debt securities
  13. 35.Subordinated liabilities
  14. 36.Equity
  15. 36a.Share capital
  16. 36b.Supplementary capital
  17. 36c.Revaluation reserve
  18. 36d.Other reserve capitals
  19. 37.Fair value of financial instruments
  20. 38.Operating leases
  21. 39.Finance leases
  22. 40.Additional information to the statement of cash flows
  23. 41.Contingent assets and off-balance sheet and contingent liabilities
  24. 42.Assets used as collateral for liabilities
  25. 43.Sale of debt portfolio
  26. 44.Related parties
  27. 45.Employment structure
  28. 46.Events after the end of the reporting period
  29. 47.The Group’s risk management objectives and policy
  30. 47a.Credit risk
  31. 47b.Liquidity risk
  32. 47c.Market risk
  33. 47d.Operational risk
  34. 47e.Other risks
  35. 48.Capital management

Annual Report 2013 - Bank Pocztowy