56.1. Financial assets by stage
2022 Annual Report
- Amounts due from banks
As at 31 December 2022 and 31 December 2021 all amounts due from banks were classified as Stage 1.
- Securities
| SECURITIES (excluding adjustments relating to fair value hedge accounting) 31.12.2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount | 64 413 | 422 | 374 | 65 209 | 359 |
| NBP money bills | 80 | – | – | 80 | – |
| Treasury bonds (in PLN) | 43 066 | – | – | 43 066 | – |
| Treasury bonds (in foreign currencies) | 3 977 | 420 | – | 4 397 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 9 373 | – | – | 9 373 | – |
| municipal bonds (in PLN) | 5 052 | 2 | – | 5 054 | – |
| corporate bonds (in PLN) | 2 476 | – | 374 | 2 850 | 359 |
| corporate bonds (in foreign currencies) | 389 | – | – | 389 | – |
| Allowances for expected credit losses | – | – | 2 | 2 | 2 |
| corporate bonds (in PLN) | – | – | 2 | 2 | 2 |
| Net carrying amount | 64 413 | 422 | 376 | 65 211 | 361 |
| NBP money bills | 80 | – | – | 80 | – |
| Treasury bonds (in PLN) | 43 066 | – | – | 43 066 | – |
| Treasury bonds (in foreign currencies) | 3 977 | 420 | – | 4 397 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 9 373 | – | – | 9 373 | – |
| municipal bonds (in PLN) | 5 052 | 2 | – | 5 054 | – |
| corporate bonds (in PLN) | 2 476 | – | 376 | 2 852 | 361 |
| corporate bonds (in foreign currencies) | 389 | – | – | 389 | – |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 68 290 | 336 | – | 68 626 | – |
| Treasury bonds (in PLN) | 45 898 | – | – | 45 898 | – |
| Treasury bonds (in foreign currencies) | 713 | – | – | 713 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 12 108 | – | – | 12 108 | – |
| municipal bonds (in PLN) | 6 206 | – | – | 6 206 | – |
| corporate bonds (in PLN) | 1 817 | 195 | – | 2 012 | – |
| corporate bonds (in foreign currencies) | 1 548 | 141 | – | 1 689 | – |
| Allowances for expected credit losses | (45) | (25) | – | (70) | – |
| Treasury bonds (in PLN) | (5) | – | – | (5) | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | (8) | – | – | (8) | – |
| municipal bonds (in PLN) | (24) | – | – | (24) | – |
| corporate bonds (in PLN) | (4) | (19) | – | (23) | – |
| corporate bonds (in foreign currencies) | (4) | (6) | – | (10) | – |
| Net carrying amount | 68 245 | 311 | – | 68 556 | – |
| Treasury bonds (in PLN) | 45 893 | – | – | 45 893 | – |
| Treasury bonds (in foreign currencies) | 713 | – | – | 713 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 12 100 | – | – | 12 100 | – |
| municipal bonds (in PLN) | 6 182 | – | – | 6 182 | – |
| corporate bonds (in PLN) | 1 813 | 176 | – | 1 989 | – |
| corporate bonds (in foreign currencies) | 1 544 | 135 | – | 1 679 | – |
| Total securities | |||||
| Gross carrying amount | 132 703 | 758 | 374 | 133 835 | 359 |
| Allowances for expected credit losses | (45) | (25) | 2 | (68) | 2 |
| Net carrying amount | 132 658 | 733 | 376 | 133 767 | 361 |
| SECURITIES (excluding adjustments relating to fair value hedge accounting) 31.12.2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount | 61 474 | 44 | 397 | 61 915 | 380 |
| NBP money bills | 810 | – | – | 810 | – |
| Treasury bonds (in PLN) | 39 613 | – | – | 39 613 | – |
| Treasury bonds (in foreign currencies) | 3 169 | – | – | 3 169 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 9 894 | – | – | 9 894 | – |
| municipal bonds (in PLN) | 4 091 | 44 | – | 4 135 | – |
| corporate bonds (in PLN) | 3 465 | – | 397 | 3 862 | 380 |
| corporate bonds (in foreign currencies) | 432 | – | – | 432 | – |
| Allowances for expected credit losses | – | – | (52) | (52) | (52) |
| corporate bonds (in PLN) | – | – | (52) | (52) | (52) |
| Net carrying amount | 61 474 | 44 | 345 | 61 863 | 328 |
| NBP money bills | 810 | – | – | 810 | – |
| Treasury bonds (in PLN) | 39 613 | – | – | 39 613 | – |
| Treasury bonds (in foreign currencies) | 3 169 | – | – | 3 169 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 9 894 | – | – | 9 894 | – |
| municipal bonds (in PLN) | 4 091 | 44 | – | 4 135 | – |
| corporate bonds (in PLN) | 3 465 | – | 345 | 3 810 | 328 |
| corporate bonds (in foreign currencies) | 432 | – | – | 432 | – |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 70 936 | 402 | – | 71 338 | – |
| Treasury bonds (in PLN) | 50 816 | – | – | 50 816 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 12 097 | – | – | 12 097 | – |
| municipal bonds (in PLN) | 4 982 | 57 | – | 5 039 | – |
| corporate bonds (in PLN) | 1 750 | 207 | – | 1 957 | – |
| corporate bonds (in foreign currencies) | 1 291 | 138 | – | 1 429 | – |
| Allowances for expected credit losses | (30) | (26) | – | (56) | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | (5) | – | – | (5) | – |
| municipal bonds (in PLN) | (16) | (1) | – | (17) | – |
| corporate bonds (in PLN) | (3) | (17) | – | (20) | – |
| corporate bonds (in foreign currencies) | (6) | (8) | – | (14) | – |
| Net carrying amount | 70 906 | 376 | – | 71 282 | – |
| Treasury bonds (in PLN) | 50 816 | – | – | 50 816 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 12 092 | – | – | 12 092 | – |
| municipal bonds (in PLN) | 4 966 | 56 | – | 5 022 | – |
| corporate bonds (in PLN) | 1 747 | 190 | – | 1 937 | – |
| corporate bonds (in foreign currencies) | 1 285 | 130 | – | 1 415 | – |
| Total securities | |||||
| Gross carrying amount | 132 410 | 446 | 397 | 133 253 | 380 |
| Allowances for expected credit losses | (30) | (26) | (52) | (108) | (52) |
| Net carrying amount | 132 380 | 420 | 345 | 133 145 | 328 |
- Loans and advances to customers
| LOANS AND ADVANCES TO CUSTOMERS (excluding adjustment relating to fair value hedge accounting) 31.12.2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount | – | – | 1 | 1 | 1 |
| consumer loans | – | – | 1 | 1 | 1 |
| Allowances for expected credit losses | – | – | (1) | (1) | (1) |
| consumer loans | – | – | (1) | (1) | (1) |
| Net carrying amount | – | – | – | – | – |
| consumer loans | – | – | – | – | – |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 195 148 | 33 864 | 8 899 | 237 911 | 212 |
| housing loans | 98 224 | 11 016 | 1 860 | 111 100 | 94 |
| business loans | 57 136 | 14 283 | 4 118 | 75 537 | 58 |
| consumer loans | 23 702 | 3 160 | 1 877 | 28 739 | 56 |
| factoring receivables | 3 562 | 19 | 38 | 3 619 | – |
| finance lease receivables | 12 524 | 5 386 | 1 006 | 18 916 | 4 |
| Allowances for expected credit losses | (959) | (3 287) | (5 501) | (9 747) | 16 |
| housing loans | (118) | (837) | (1 342) | (2 297) | (14) |
| business loans | (398) | (1 586) | (2 450) | (4 434) | (3) |
| consumer loans | (356) | (654) | (1 181) | (2 191) | 34 |
| factoring receivables | (6) | – | (22) | (28) | – |
| finance lease receivables | (81) | (210) | (506) | (797) | (1) |
| Net carrying amount | 194 189 | 30 577 | 3 398 | 228 164 | 228 |
| housing loans | 98 106 | 10 179 | 518 | 108 803 | 80 |
| business loans | 56 738 | 12 697 | 1 668 | 71 103 | 55 |
| consumer loans | 23 346 | 2 506 | 696 | 26 548 | 90 |
| factoring receivables | 3 556 | 19 | 16 | 3 591 | – |
| finance lease receivables | 12 443 | 5 176 | 500 | 18 119 | 3 |
| Loans and advances to customers, total | |||||
| Gross carrying amount | 195 148 | 33 864 | 8 900 | 237 912 | 213 |
| Allowances for expected credit losses | (959) | (3 287) | (5 502) | (9 748) | 15 |
| Net carrying amount | 194 189 | 30 577 | 3 398 | 228 164 | 228 |
| LOANS AND ADVANCES TO CUSTOMERS (excluding adjustment relating to fair value hedge accounting) 31.12.2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount | – | – | 3 | 3 | 3 |
| consumer loans | – | – | 3 | 3 | 3 |
| Allowances for expected credit losses | – | – | (1) | (1) | (1) |
| consumer loans | – | – | (1) | (1) | (1) |
| Net carrying amount | – | – | 2 | 2 | 2 |
| consumer loans | – | – | 2 | 2 | 2 |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 192 555 | 36 543 | 9 329 | 238 427 | 235 |
| housing loans | 104 386 | 14 830 | 2 005 | 121 221 | 81 |
| business loans | 49 182 | 14 471 | 4 537 | 68 190 | 50 |
| consumer loans | 23 064 | 3 152 | 1 643 | 27 859 | 47 |
| factoring receivables | 2 900 | 18 | 28 | 2 946 | – |
| finance lease receivables | 13 023 | 4 072 | 1 116 | 18 211 | 57 |
| Allowances for expected credit losses | (708) | (2 263) | (5 716) | (8 687) | (6) |
| housing loans | (68) | (671) | (1 343) | (2 082) | (19) |
| business loans | (337) | (933) | (2 870) | (4 140) | (14) |
| consumer loans | (233) | (525) | (1 024) | (1 782) | 28 |
| factoring receivables | (5) | – | (18) | (23) | – |
| finance lease receivables | (65) | (134) | (461) | (660) | (1) |
| Net carrying amount | 191 847 | 34 280 | 3 613 | 229 740 | 229 |
| housing loans | 104 318 | 14 159 | 662 | 119 139 | 62 |
| business loans | 48 845 | 13 538 | 1 667 | 64 050 | 36 |
| consumer loans | 22 831 | 2 627 | 619 | 26 077 | 75 |
| factoring receivables | 2 895 | 18 | 10 | 2 923 | – |
| finance lease receivables | 12 958 | 3 938 | 655 | 17 551 | 56 |
| Loans and advances to customers, total | |||||
| Gross carrying amount | 192 555 | 36 543 | 9 332 | 238 430 | 238 |
| Allowances for expected credit losses | (708) | (2 263) | (5 717) | (8 688) | (7) |
| Net carrying amount | 191 847 | 34 280 | 3 615 | 229 742 | 231 |
- Other financial assets
| OTHER FINANCIAL ASSETS | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| 31.12.2022 | |||||
| Gross amount | 1 868 | – | 146 | 2 014 | – |
| Allowances for expected credit losses | (1) | – | (146) | (147) | – |
| Net carrying amount | 1 867 | – | – | 1 867 | – |
| OTHER FINANCIAL ASSETS | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| 31.12.2021 | |||||
| Gross amount | 1 895 | – | 136 | 2 031 | – |
| Allowances for expected credit losses | – | – | (136) | (136) | – |
| Net carrying amount | 1 895 | – | – | 1 895 | – |
- Financial and guarantee commitments granted
| FINANCIAL AND GUARANTEE COMMITMENTS GRANTED 31.12.2022 | STAGE 1 | STAGE 2 | STAGE 3 | Total | Provisions per IFRS 9 | Net carrying amount | |||
| Notional amount | Provision | Notional amount | Provision | Notional amount | Provision | ||||
| Credit lines and limits | 62 990 | (137) | 7 250 | (406) | 140 | (47) | 70 380 | (590) | 69 790 |
|
real estate |
3 568 | (13) | 107 | (5) | 8 | (3) | 3 683 | (21) | 3 662 |
|
business |
47 016 | (97) | 5 332 | (281) | 107 | (36) | 52 455 | (414) | 52 041 |
|
consumer |
8 818 | (27) | 1 807 | (120) | 25 | (8) | 10 650 | (155) | 10 495 |
|
in respect of factoring |
2 745 | – | 4 | – | – | – | 2 749 | – | 2 749 |
|
in respect of finance leases |
843 | – | – | – | – | – | 843 | – | 843 |
| Other | 2 824 | – | – | – | 1 | – | 2 825 | – | 2 825 |
| Total financial commitments granted, including: | 65 814 | (137) | 7 250 | (406) | 141 | (47) | 73 205 | (590) | 72 615 |
| irrevocable commitments granted | 27 050 | (60) | 3 429 | (211) | 100 | (30) | 30 579 | (301) | 30 278 |
| POCI | – | – | 1 | – | 4 | (1) | 5 | (1) | 4 |
| Guarantees and sureties granted | |||||||||
| guarantees in domestic and foreign trading | 8 539 | (5) | 1 360 | (72) | 679 | (159) | 10 578 | (236) | 10 342 |
|
to financial entities |
2 735 | – | – | – | – | – | 2 735 | – | 2 735 |
|
to non-financial entities |
5 733 | (5) | 1 360 | (72) | 679 | (159) | 7 772 | (236) | 7 536 |
|
to public entities |
71 | – | – | – | – | – | 71 | – | 71 |
| domestic municipal bonds (state budget entities) | 315 | – | – | – | – | – | 315 | – | 315 |
| letters of credit to non-financial entities | 1 343 | (1) | 171 | (6) | – | – | 1 514 | (7) | 1 507 |
| payment guarantees to financial entities | 71 | – | – | – | – | – | 71 | – | 71 |
| Total guarantees and sureties granted, including: | 10 268 | (6) | 1 531 | (78) | 679 | (159) | 12 478 | (243) | 12 235 |
| irrevocable commitments granted | 2 903 | (5) | 1 262 | (71) | 647 | (158) | 4 812 | (234) | 4 578 |
| performance guarantee | 2 499 | (2) | 860 | (54) | 281 | (147) | 3 640 | (203) | 3 437 |
| POCI | – | – | – | – | 284 | (5) | 284 | (5) | 279 |
| Total financial and guarantee commitments granted | 76 082 | (143) | 8 781 | (484) | 820 | (206) | 85 683 | (833) | 84 850 |
| FINANCIAL AND GUARANTEE COMMITMENTS GRANTED 31.12.2021 | STAGE 1 | STAGE 2 | STAGE | Total | Provisions per IFRS 9 | Net carrying amount | |||
| Notional amount | Provision | Notional amount | Provision | Notional amount | Provision | ||||
| Credit lines and limits | 57 054 | (125) | 8 580 | (262) | 98 | (28) | 65 732 | (415) | 65 317 |
|
real estate |
5 130 | (12) | 131 | (5) | 4 | (2) | 5 265 | (19) | 5 246 |
|
business |
39 921 | (96) | 6 949 | (187) | 71 | (20) | 46 941 | (303) | 46 638 |
|
consumer |
9 179 | (17) | 1 496 | (70) | 23 | (6) | 10 698 | (93) | 10 605 |
|
in respect of factoring |
2 112 | – | 4 | – | – | – | 2 116 | – | 2 116 |
|
in respect of finance leases |
712 | – | – | – | – | – | 712 | – | 712 |
|
Other |
2 670 | – | – | – | – | – | 2 670 | – | 2 670 |
| Total financial commitments granted, including: | 59 724 | (125) | 8 580 | (262) | 98 | (28) | 68 402 | (415) | 67 987 |
|
irrevocable commitments granted |
17 917 | (47) | 4 401 | (129) | 56 | (14) | 22 374 | (190) | 22 184 |
|
POCI |
– | – | – | – | 14 | (1) | 14 | (1) | 13 |
| Guarantees and sureties granted | |||||||||
| guarantees in domestic and foreign trading | 7 777 | (9) | 1 842 | (56) | 469 | (191) | 10 088 | (256) | 9 832 |
|
to financial entities |
2 288 | – | – | – | – | – | 2 288 | – | 2 288 |
|
to non-financial entities |
5 463 | (9) | 1 842 | (56) | 469 | (191) | 7 774 | (256) | 7 518 |
|
to public entities |
26 | – | – | – | – | – | 26 | – | 26 |
| domestic municipal bonds (state budget entities) | 408 | – | – | – | – | – | 408 | – | 408 |
| letters of credit to non-financial entities | 1 172 | – | 65 | (4) | 1 | – | 1 238 | (4) | 1 234 |
| payment guarantees to financial entities | 65 | – | – | – | – | – | 65 | – | 65 |
| Total guarantees and sureties granted, including: | 9 422 | (9) | 1 907 | (60) | 470 | (191) | 11 799 | (260) | 11 539 |
| irrevocable commitments granted | 2 794 | (8) | 1 837 | (56) | 469 | (191) | 5 100 | (255) | 4 845 |
| performance guarantee | 1 200 | (2) | 1 948 | (38) | 241 | (163) | 3 389 | (203) | 3 186 |
| POCI | – | – | – | – | 45 | (2) | 45 | (2) | 43 |
| Total financial and guarantee commitments granted | 69 146 | (134) | 10 487 | (322) | 568 | (219) | 80 201 | (675) | 79 526 |