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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. 5.1.Basis for preparation of the consolidated financial statements and the statement of their compliance with applicable accounting principles
  7. 5.2.Professional judgment
  8. 5.3.Estimation uncertainty
  9. 5.4.Changes in estimates
  10. 5.5.Key accounting principles
  11. 6.Segment reporting
  12. 7.Net interest income
  13. 8.Net fee and commission income
  14. 9.Gain/loss on financial instruments measured at fair value through profit or loss and gain/loss on foreign exchange transactions
  15. 10.Profit/loss on other financial instruments
  16. 11.General and administrative expenses
  17. 12.Employee benefits
  18. 13.Net impairment losses
  19. 14.Other operating revenue
  20. 15.Other operating expenses
  21. 16.Income tax
  22. 17.Distribution of profit
  23. 18.Earnings per share
  24. 19.Cash and balances in the Central Bank
  25. 20.Receivables from other banks
  26. 20.1.Net receivables from other banks
  27. 20.2.Receivables from other banks by method of estimating the impairment allowance and indications of impairment
  28. 20.3.Change in impairment allowances
  29. 21.Receivables and liabilities arising from purchased/sold securities (repo and sell-buy-back transactions)
  30. 22.Financial assets and liabilities held for trading
  31. 23.Loans and advances granted to customers (net)
  32. 23.1.Loans and advances to customers (by type)
  33. 23.2.Loans and advances to customers (by maturity)
  34. 23.3.Loans and advances to customers by method of estimating the impairment allowance
  35. 23.4.Loans and advances to customers (by indication of impairment)
  1. 23.5.Change in impairment allowances
  2. 24.Investments in financial assets
  3. 25.Property, plant and equipment
  4. 26.Intangible assets
  5. 27.Other assets
  6. 28.Liabilities to the Central Bank
  7. 29.Liabilities to other banks
  8. 30.Liabilities to clients
  9. 31.Liabilities arising from issue of debt securities
  10. 32.Subordinated liabilities
  11. 33.Provisions
  12. 34.Other liabilities
  13. 35.Equity
  14. 35.1.Share capital
  15. 35.2.Supplementary capital
  16. 35.3.Revaluation reserve
  17. 35.4.Other reserve capitals
  18. 36.Fair value of financial instruments
  19. 37.Operating leases
  20. 38.Finance leases
  21. 39.Additional information to the statement of cash flows
  22. 40.Off-balance seet contingent liabilities
  23. 41.Assets used as collateral for liabilities
  24. 42.Sale of packages of receivables
  25. 43.Related parties
  26. 44.Employment structure
  27. 45.Events after the end of the reporting period
  28. 46.The Group’s risk management objectives and policy
  29. 46.1.Credit risk
  30. 46.2.Liquidity risk
  31. 46.3.Market risk
  32. 46.4.Operational risk
  33. 46.5.Other risks
  34. 46.6.Capital management

Annual Report 2014 - Bank Pocztowy