23. Other operating income and expenses
Accounting policies
Other operating income comprises income not directly related to banking activities. Other operating income mainly includes gains on the sale of investments in residential real estate, sale/scrapping of property, plant and equipment, intangible assets and assets held for sale, damages, fines and penalties received, and income from lease/rental of properties.
In the Group companies, other operating income also include, respectively, revenue from the sale of finished goods, goods for resale and materials. Other operating income also includes reversed provisions for legal claims, excluding legal claims relating to mortgage loans in foreign currencies and income in respect of the valuation and sale of CO2 emission allowances.
Other operating expenses include mainly provisions for refunds to customers on early repayment of consumer and mortgage loans before the CJEU ruling (see note „Provisions”), losses on sale /scrapping of property, plant and equipment, intangible assets and assets repossessed for debt, and donations made. In the Group companies, other operating expenses also include the cost of finished goods, goods for resale and materials. Other operating expenses also include provisions recognized for legal claims, excluding legal claims relating to mortgage loans in foreign currencies and income and costs in respect of the valuation and sale of CO2 emission allowances.
Related notes
Financial information
| OTHER OPERATING INCOME | 2022 | 2021 |
|---|---|---|
| Net revenues from the sale of products and services | 118 | 97 |
| Gains on sale or scrapping of tangible fixed assets, tangible fixed assets leased out under operating lease, intangible assets and assets held for sale | 108 | 101 |
| Damages, compensation and penalties received | 47 | 46 |
| Ancillary income | 11 | 15 |
| Recovery of receivables expired, forgiven or written off | 2 | 4 |
| Reversal of provision for future payments | 2 | 4 |
| Reversal of provision recognized for legal claims excluding legal claims relating to repaid mortgage loans in convertible currencies | 7 | 3 |
| Income from sale of CO2 emission allowances | 43 | 54 |
| Other1 | 90 | 64 |
| Total | 428 | 388 |
| OTHER OPERATING EXPENSES | 2022 | 2021 |
|---|---|---|
| Cost of products and services sold | (1) | (3) |
| Losses on sale or scrapping of tangible fixed assets, tangible fixed assets leased out for operating activity, intangible assets and assets held for sale | (11) | (33) |
| Damages, compensation and penalties paid | (1) | (1) |
| Donations made | (54) | (44) |
| Sundry expenses | (15) | (17) |
| Recognition of provision for potential refunds of fees and commission to customers | (13) | (27) |
| Recognition of provision for future payments | (2) | (3) |
| Recognition of provision for legal claims excluding legal claims relating to repaid mortgage loans in convertible currencies | (12) | (10) |
| Costs from sale of CO2 emission allowances | (25) | (114) |
| Other1 | (96) | (80) |
| Total | (230) | (332) |