56.2. Change in the gross carrying amount
2022 Annual Report
Securities
| SECURITIES – CHANGE IN THE GROSS CARRYING AMOUNT DURING THE PERIOD (excluding adjustment relating to fair value hedge accounting) 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount at the beginning of the period | 61 474 | 44 | 397 | 61 915 | 380 |
|
Transfer from stage 2 and 3 to stage 1 |
44 | (44) | – | – | – |
|
Transfer from stage 1 and 3 to stage 2 |
(512) | 512 | – | – | – |
|
Granting or purchase of financial instruments |
92 999 | – | – | 92 999 | – |
|
Utilization of limit or disbursement of tranches |
219 | – | 1 | 220 | – |
|
Repayments |
(78 669) | – | (3) | (78 672) | – |
|
Non-substantial modifications |
(7) | – | – | (7) | – |
|
Derecognition, including sale |
(11 251) | (94) | – | (11 345) | – |
|
Other changes¹ |
116 | 4 | (21) | 99 | (21) |
| Gross carrying amount at the end of the period | 64 413 | 422 | 374 | 65 209 | 359 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement, discount, premium
| SECURITIES – CHANGE IN THE GROSS CARRYING AMOUNT DURING THE PERIOD (excluding adjustment relating to fair value hedge accounting) 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount at the beginning of the period | 73 000 | 68 | 457 | 73 525 | 438 |
| Transfer from stage 2 and 3 to stage 1 | 49 | (49) | – | – | – |
| Transfer from stage 1 and 3 to stage 2 | (44) | 44 | – | – | – |
| Granting or purchase of financial instruments | 49 597 | – | – | 49 597 | – |
| Utilization of limit or disbursement of tranches | 90 | 1 | – | 91 | – |
| Repayments | (53 305) | (20) | (60) | (53 385) | (58) |
| Derecognition, including sale | (5 319) | – | – | (5 319) | – |
| Other changes¹ | (2 594) | – | – | (2 594) | – |
| Gross carrying amount at the end of the period | 61 474 | 44 | 397 | 61 915 | 380 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement, discount, premium
| SECURITIES – CHANGE IN THE GROSS CARRYING AMOUNT DURING THE PERIOD (excluding adjustment relating to fair value hedge accounting) 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Gross carrying amount at the beginning of the period | 70 936 | 402 | – | 71 338 | – |
| Transfer from stage 2 and 3 to stage 1 | 56 | (56) | – | – | – |
| Transfer from stage 1 and 3 to stage 2 | (6) | 6 | – | – | – |
| Granting or purchase of financial instruments | 2 330 | – | – | 2 330 | – |
| Utilization of limit or disbursement of tranches | 120 | 1 | – | 121 | – |
| Repayments | (6 925) | (30) | – | (6 955) | – |
| Derecognition, including sale | (8) | – | – | (8) | – |
| Other changes¹ | 1 787 | 13 | – | 1 800 | – |
| Gross carrying amount at the end of the period | 68 290 | 336 | – | 68 626 | – |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement, discount, premium
| SECURITIES – CHANGE IN THE GROSS CARRYING AMOUNT DURING THE PERIOD (excluding adjustment relating to fair value hedge accounting) 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Gross carrying amount at the beginning of the period | 46 330 | 228 | – | 46 558 | – |
| Transfer from stage 2 and 3 to stage 1 | 25 | (25) | – | – | – |
| Transfer from stage 1 and 3 to stage 2 | (216) | 216 | – | – | – |
| Granting or purchase of financial instruments | 25 838 | – | – | 25 838 | – |
| Utilization of limit or disbursement of tranches | 108 | 1 | – | 109 | – |
| Repayments | (2 051) | (23) | – | (2 074) | – |
| Derecognition, including sale | (41) | – | – | (41) | – |
| Other changes¹ | 943 | 5 | – | 948 | – |
| Gross carrying amount at the end of the period | 70 936 | 402 | – | 71 338 | – |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement, discount, premium
Loans and advances to customers
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Real estate loans | |||||
| Gross carrying amount at the beginning of the period | 104 386 | 14 830 | 2 005 | 121 221 | 81 |
| Transfer from stage 2 and 3 to stage 1 | 9 170 | (9 139) | (31) | – | |
| Transfer from stage 1 and 3 to stage 2 | (7 075) | 7 245 | (170) | – | |
| Transfer from stage 1 and 2 to stage 3 | (120) | (269) | 389 | – | |
| Granting or purchase of financial instruments | 7 517 | 355 | 40 | 7 912 | 36 |
| Utilization of limit or disbursement of tranches | 8 670 | 346 | 149 | 9 165 | 9 |
| Repayments | (18 190) | (1 222) | (275) | (19 659) | (14) |
| Non-substantial modifications | (241) | (355) | (1) | (597) | – |
| Derecognition, including sale | (6 179) | (297) | (50) | (6 526) | (43) |
| Write-off | – | – | (542) | (542) | (1) |
| Other changes¹ | 260 | (478) | 6 | (214) | 26 |
| Gross carrying amount at the end of the period | 98 224 | 11 016 | 1 860 | 111 100 | 94 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Real estate loans | |||||
| Gross carrying amount at the beginning of the period | 102 746 | 13 702 | 1 953 | 118 401 | 85 |
|
Transfer from stage 2 and 3 to stage 1 |
3 055 | (3 048) | (7) | – | – |
|
Transfer from stage 1 and 3 to stage 2 |
(5 632) | 5 704 | (72) | – | – |
|
Transfer from stage 1 and 2 to stage 3 |
(89) | (413) | 502 | – | – |
|
Granting or purchase of financial instruments |
2 712 | 295 | 21 | 3 028 | 17 |
|
Utilization of limit or disbursement of tranches |
14 261 | 383 | 118 | 14 762 | 5 |
|
Repayments |
(12 256) | (1 199) | (240) | (13 695) | (11) |
|
Non-substantial modifications |
74 | 4 | – | 78 | – |
|
Derecognition, including sale |
(1 057) | (183) | (24) | (1 264) | (19) |
|
Write-off |
– | – | (267) | (267) | (6) |
|
Other changes¹ |
572 | (415) | 21 | 178 | 10 |
| Gross carrying amount at the end of the period | 104 386 | 14 830 | 2 005 | 121 221 | 81 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Business loans | |||||
| Gross carrying amount at the beginning of the period | 49 182 | 14 471 | 4 537 | 68 190 | 50 |
| Transfer from stage 2 and 3 to stage 1 | 3 215 | (3 194) | (21) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (5 614) | 5 693 | (79) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (207) | (288) | 495 | – | – |
| Granting or purchase of financial instruments | 18 669 | 1 091 | 274 | 20 034 | 59 |
| Utilization of limit or disbursement of tranches | 20 615 | 2 523 | 350 | 23 488 | 3 |
| Repayments | (29 209) | (2 380) | (986) | (32 575) | (28) |
| Non-substantial modifications | (57) | (87) | (20) | (164) | 1 |
| Derecognition, including sale | (2 996) | (136) | (115) | (3 247) | (92) |
| Write-off | – | – | (472) | (472) | 3 |
| Category change | 6 | 3 | – | 9 | – |
| Other changes¹ | 3 532 | (3 413) | 155 | 274 | 62 |
| Gross carrying amount at the end of the period | 57 136 | 14 283 | 4 118 | 75 537 | 58 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Business loans | |||||
| Gross carrying amount at the beginning of the period | 44 346 | 13 689 | 5 450 | 63 485 | 57 |
| Transfer from stage 2 and 3 to stage 1 | 1 302 | (1 292) | (10) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (3 035) | 3 122 | (87) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (155) | (494) | 649 | – | – |
| Granting or purchase of financial instruments | 12 200 | 2 086 | 181 | 14 467 | 25 |
| Utilization of limit or disbursement of tranches | 14 001 | 2 038 | 146 | 16 185 | 13 |
| Repayments | (22 390) | (1 605) | (732) | (24 727) | (41) |
| Non-substantial modifications | (152) | (50) | (25) | (227) | (1) |
| Derecognition, including sale | (481) | (14) | (150) | (645) | (137) |
| Write-off | – | – | (918) | (918) | – |
| Category change | – | – | (1) | (1) | – |
| Other changes¹ | 3 546 | (3 009) | 34 | 571 | 134 |
| Gross carrying amount at the end of the period | 49 182 | 14 471 | 4 537 | 68 190 | 50 |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Consumer loans | |||||
| Gross carrying amount at the beginning of the period | 23 064 | 3 152 | 1 643 | 27 859 | 47 |
| Transfer from stage 2 and 3 to stage 1 | 1 203 | (1 174) | (29) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (1 825) | 1 897 | (72) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (372) | (427) | 799 | – | – |
| Granting or purchase of financial instruments | 10 349 | 483 | 131 | 10 963 | 23 |
| Utilization of limit or disbursement of tranches | 1 125 | 199 | 217 | 1 541 | 3 |
| Repayments | (10 501) | (515) | (230) | (11 246) | (22) |
| Non-substantial modifications | (10) | (7) | (2) | (19) | – |
| Derecognition, including sale | (84) | (56) | (64) | (204) | (52) |
| Write-off | – | – | (589) | (589) | (4) |
| Category change | 219 | 21 | (34) | 206 | 3 |
| Other changes¹ | 534 | (413) | 107 | 228 | 58 |
| Gross carrying amount at the end of the period | 23 702 | 3 160 | 1 877 | 28 739 | 56 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Consumer loans | |||||
| Gross carrying amount at the beginning of the period | 20 240 | 2 855 | 1 447 | 24 542 | 53 |
| Transfer from stage 2 and 3 to stage 1 | 524 | (505) | (19) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (1 309) | 1 353 | (44) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (313) | (405) | 718 | – | – |
| Granting or purchase of financial instruments | 10 896 | 382 | 91 | 11 369 | 12 |
| Utilization of limit or disbursement of tranches | 1 458 | 182 | 123 | 1 763 | 5 |
| Repayments | (8 780) | (456) | (205) | (9 441) | (14) |
| Non-substantial modifications | (5) | (3) | (4) | (12) | – |
| Derecognition, including sale | (123) | (12) | (50) | (185) | (46) |
| Write-off | – | – | (504) | (504) | (10) |
| Category change | (3) | (11) | (24) | (38) | – |
| Other changes¹ | 479 | (228) | 114 | 365 | 47 |
| Gross carrying amount at the end of the period | 23 064 | 3 152 | 1 643 | 27 859 | 47 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Finance lease receivables | |||||
| Gross carrying amount at the beginning of the period | 13 023 | 4 072 | 1 116 | 18 211 | 57 |
| Transfer from stage 2 and 3 to stage 1 | 607 | (571) | (36) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (3 166) | 3 366 | (200) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (206) | (358) | 564 | – | – |
| Granting or purchase of financial instruments | 6 033 | 952 | 66 | 7 051 | – |
| Utilization of limit or disbursement of tranches | 57 | 4 | 22 | 83 | – |
| Repayments | (3 564) | (1 199) | (368) | (5 131) | (54) |
| Non-substantial modifications | (209) | (813) | (122) | (1 144) | – |
| Derecognition, including sale | (37) | (72) | (14) | (123) | – |
| Write-off | – | – | (24) | (24) | – |
| Other changes¹ | (14) | 5 | 2 | (7) | 1 |
| Gross carrying amount at the end of the period | 12 524 | 5 386 | 1 006 | 18 916 | 4 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Finance lease receivables | |||||
| Gross carrying amount at the beginning of the period | 13 436 | 2 909 | 992 | 17 337 | 75 |
|
Transfer from stage 2 and 3 to stage 1 |
437 | (424) | (13) | – | – |
|
Transfer from stage 1 and 3 to stage 2 |
(2 382) | 2 449 | (67) | – | – |
|
Transfer from stage 1 and 2 to stage 3 |
(221) | (455) | 676 | – | – |
|
Granting or purchase of financial instruments |
6 100 | 1 225 | 77 | 7 402 | – |
|
Utilization of limit or disbursement of tranches |
83 | 1 | 38 | 122 | 5 |
|
Repayments |
(4 238) | (918) | (313) | (5 469) | (24) |
|
Non-substantial modifications |
(112) | (657) | (192) | (961) | – |
|
Derecognition, including sale |
(105) | (58) | (7) | (170) | – |
|
Write-off |
– | – | (76) | (76) | – |
|
Other changes¹ |
25 | – | 1 | 26 | 1 |
| Gross carrying amount at the end of the period | 13 023 | 4 072 | 1 116 | 18 211 | 57 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Factoring receivables | |||||
| Gross carrying amount at the beginning of the period | 2 900 | 18 | 28 | 2 946 | – |
|
Transfer from stage 2 and 3 to stage 1 |
8 | (6) | (2) | – | – |
|
Transfer from stage 1 and 3 to stage 2 |
(9) | 10 | (1) | – | – |
|
Transfer from stage 1 and 2 to stage 3 |
(14) | (2) | 16 | – | – |
|
Granting or purchase of financial instruments |
870 | – | – | 870 | – |
|
Utilization of limit or disbursement of tranches |
885 | 7 | 1 | 893 | – |
|
Repayments |
(1 093) | (8) | (5) | (1 106) | – |
|
Other changes¹ |
15 | – | 1 | 16 | – |
| Gross carrying amount at the end of the period | 3 562 | 19 | 38 | 3 619 | – |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement
| LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Measurement method: at amortized cost | |||||
| Factoring receivables | |||||
| Gross carrying amount at the beginning of the period | 1 532 | 94 | 23 | 1 649 | – |
|
Transfer from stage 2 and 3 to stage 1 |
209 | (208) | (1) | – | – |
|
Transfer from stage 1 and 3 to stage 2 |
(23) | 23 | – | – | – |
|
Transfer from stage 1 and 2 to stage 3 |
(4) | (3) | 7 | – | – |
|
Granting or purchase of financial instruments |
918 | – | – | 918 | – |
|
Utilization of limit or disbursement of tranches |
331 | 112 | – | 443 | – |
|
Repayments |
(63) | – | (1) | (64) | – |
| Gross carrying amount at the end of the period | 2 900 | 18 | 28 | 2 946 | – |
Other financial assets:
| OTHER FINANCIAL ASSETS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2022 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Gross carrying amount at the beginning of the period | 1 895 | – | 136 | 2 031 | – |
|
Transfer from stage 1 and 2 to stage 3 |
(12) | – | 12 | – | – |
|
Granting or purchase of financial instruments |
1 667 | – | – | 1 667 | – |
|
Utilization of limit or disbursement of tranches |
20 | – | – | 20 | – |
|
Repayments |
(1 706) | – | – | (1 706) | – |
|
Write-off |
– | – | (3) | (3) | – |
|
Other changes¹ |
4 | – | 1 | 5 | – |
| Gross carrying amount at the end of the period | 1 868 | – | 146 | 2 014 | – |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement
| OTHER FINANCIAL ASSETS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD 2021 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
| Gross carrying amount at the beginning of the period | 1 937 | – | 138 | 2 075 | – |
| Transfer from stage 1 and 2 to stage 3 | (1) | – | 1 | – | – |
| Granting or purchase of financial instruments | 1 731 | – | – | 1 731 | – |
| Utilization of limit or disbursement of tranches | 11 | – | – | 11 | – |
| Repayments | (1 772) | – | (3) | (1 775) | – |
| Derecognition, including sale | (9) | – | – | (9) | – |
| Other changes¹ | (2) | – | – | (2) | – |
| Gross carrying amount at the end of the period | 1 895 | – | 136 | 2 031 | – |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.