38. Amounts due to customers
2022 Annual Report
Accounting policies
Valuation and classification into categories is carried out in accordance with the principles for determining the business model and assessing the characteristics of contractual cash flows referred to in note “General accounting policies for financial instruments”. Detailed policies concerning “Liabilities in respect of insurance products” are described in note “Assets and liabilities in respect of insurance activities”.
The item “Amounts due to customers” also includes an adjustment relating to fair value hedge accounting for amounts due to customers representing hedged items (note “Hedge accounting and other derivative instruments”).
Financial information
| AMOUNTS DUE TO CUSTOMERS | Amounts due to households | Amounts due to business entities | Amounts due to state budget entities | Total |
| 31.12.2022 | ||||
| Measured at fair value through profit or loss | 778 | 5 | – | 783 |
| Liabilities in respect of a short position in securities | – | 5 | – | 5 |
| Liabilities in respect of insurance products | 778 | – | – | 778 |
| Measured at amortized cost | 263 033 | 58 634 | 17 188 | 338 855 |
| Cash on current accounts and overnight deposits of which | 180 298 | 40 290 | 16 224 | 236 812 |
| savings accounts and other interest-bearing assets | 41 953 | 12 933 | 11 615 | 66 501 |
| Term deposits | 82 127 | 17 748 | 913 | 100 788 |
| Other liabilities | 515 | 596 | 51 | 1 162 |
| Liabilities in respect of insurance products | 93 | – | – | 93 |
| Amounts due to customers (excluding adjustment relating to fair value hedge accounting) | 263 811 | 58 639 | 17 188 | 339 638 |
| Adjustment relating to fair value hedge accounting (note „Hedge accounting and other financial instruments”) | (56) | – | – | (56) |
| Total | 263 755 | 58 639 | 17 188 | 339 582 |
| AMOUNTS DUE TO CUSTOMERS | Amounts due to households | Amounts due to business entities | Amounts due to state budget entities | Total |
| 31.12.2021 | ||||
| Measured at fair value through profit or loss | 1 067 | – | – | 1 067 |
| Liabilities in respect of insurance products | 1 067 | – | – | 1 067 |
| Measured at amortized cost | 244 545 | 56 854 | 19 830 | 321 229 |
| Cash on current accounts and overnight deposits of which | 204 465 | 45 991 | 19 731 | 270 187 |
| savings accounts and other interest-bearing assets | 57 213 | 16 585 | 13 301 | 87 099 |
| Term deposits | 39 201 | 10 125 | 76 | 49 402 |
| Other liabilities | 735 | 738 | 23 | 1 496 |
| Liabilities in respect of insurance products | 144 | – | – | 144 |
| Amounts due to customers (excluding adjustment relating to fair value hedge accounting) | 245 612 | 56 854 | 19 830 | 322 296 |
| Total | 245 612 | 56 854 | 19 830 | 322 296 |
| AMOUNTS DUE TO CUSTOMERS BY MATURITY (excluding adjustment relating to fair value hedge accounting) | 31.12.2022 | 31.12.2021 |
| Measured at fair value through profit or loss: | 783 | 1 067 |
| up to 1 month | 5 | – |
| 1 to 5 years | 1 | 2 |
| more than 5 years | 777 | 1 065 |
| Measured at amortized cost: | 338 855 | 321 229 |
| up to 1 month | 272 288 | 285 686 |
| 1 to 3 months | 29 307 | 12 658 |
| 3 months to 1 year | 10 392 | 11 444 |
| 1 to 5 years | 21 520 | 5 932 |
| more than 5 years | 5 348 | 5 509 |
| Total | 339 638 | 322 296 |
| AMOUNTS DUE TO CUSTOMERS BY SEGMENT | 31.12.2022 | 31.12.2021 |
|---|---|---|
| Amounts due to customers (excluding adjustment relating to fair value hedge accounting) | 339 638 | 322 296 |
| retail and private banking | 234 382 | 215 028 |
| Corporate | 55 812 | 58 389 |
| companies and enterprises | 48 562 | 47 657 |
| other liabilities (including liabilities in respect of insurance products) | 882 | 1 222 |
| Adjustment relating to fair value hedge accounting (note „Hedge accounting and other financial instruments”) | (56) | – |
| Total | 339 582 | 322 296 |