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- Financial notes
- 54. Credit risk management – financial information
- 54.1. Financial assets by stage
54.1. Financial assets by stage
Amounts due from banks
As at 31 December 2023 and 31 December 2022 all amounts due from banks were classified as Stage 1.
Securities
| SECURITIES (excluding adjustments relating to fair value hedge accounting) 31.12.2023 | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| Measurement method: measured at fair value through other comprehensive income | |||||
| Gross carrying amount | 107,649 | 393 | 12 | 108,054 | – |
| NBP money bills | 28,974 | – | – | 28,974 | – |
| Treasury bonds (in PLN) | 52,545 | – | – | 52,545 | – |
| Treasury bonds (in foreign currencies) | 4,485 | 89 | – | 4,574 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 10,180 | – | – | 10,180 | – |
| municipal bonds (in PLN) | 4,831 | 274 | – | 5,105 | – |
| corporate bonds (in PLN) | 2,567 | 30 | 12 | 2,609 | – |
| corporate bonds (in foreign currencies) | 4,067 | – | – | 4,067 | – |
| Net carrying amount | 107,649 | 393 | 12 | 108,054 | – |
| NBP money bills | 28,974 | – | – | 28,974 | – |
| Treasury bonds (in PLN) | 52,545 | – | – | 52,545 | – |
| Treasury bonds (in foreign currencies) | 4,485 | 89 | – | 4,574 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 10,180 | – | – | 10,180 | – |
| municipal bonds (in PLN) | 4,831 | 274 | – | 5,105 | – |
| corporate bonds (in PLN) | 2,567 | 30 | 12 | 2,609 | – |
| corporate bonds (in foreign currencies) | 4,067 | – | – | 4,067 | – |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 86,900 | 399 | – | 87,299 | – |
| Treasury bonds (in PLN) | 58,839 | – | – | 58,839 | – |
| Treasury bonds (in foreign currencies) | 1,439 | – | – | 1,439 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 13,622 | – | – | 13,622 | – |
| municipal bonds (in PLN) | 8,536 | 159 | – | 8,695 | – |
| corporate bonds (in PLN) | 2,319 | 109 | – | 2,428 | – |
| corporate bonds (in foreign currencies) | 2,145 | 131 | – | 2,276 | – |
| Allowances for expected credit losses | (54) | (18) | – | (72) | – |
| Treasury bonds (in PLN) | (3) | – | – | (3) | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | (3) | – | – | (3) | – |
| municipal bonds (in PLN) | (35) | (2) | – | (37) | – |
| corporate bonds (in PLN) | (4) | (11) | – | (15) | – |
| corporate bonds (in foreign currencies) | (9) | (5) | – | (14) | – |
| Net carrying amount | 86,846 | 381 | – | 87,227 | – |
| Treasury bonds (in PLN) | 58,836 | – | – | 58,836 | – |
| Treasury bonds (in foreign currencies) | 1,439 | – | – | 1,439 | – |
| corporate bonds (in PLN) secured with the State Treasury guarantees | 13,619 | – | – | 13,619 | – |
| municipal bonds (in PLN) | 8,501 | 157 | – | 8,658 | – |
| corporate bonds (in PLN) | 2,315 | 98 | – | 2,413 | – |
| corporate bonds (in foreign currencies) | 2,136 | 126 | – | 2,262 | – |
| Total securities | |||||
| Gross carrying amount | 194,549 | 792 | 12 | 195,353 | – |
| Allowances for expected credit losses | (54) | (18) | – | (72) | – |
| Net carrying amount | 194,495 | 774 | 12 | 195,281 | – |
| 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) | – |
| ocorporate 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 |
Loans and advances to customers
|
LOANS AND ADVANCES TO CUSTOMERS (excluding adjustment relating to fair value hedge accounting) 31.12.2023 |
Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 203,569 | 40,623 | 8,921 | 253,113 | 324 |
| housing loans | 99,843 | 13,373 | 1,667 | 114,883 | 84 |
| business loans | 59,458 | 17,654 | 3,666 | 80,778 | 158 |
| consumer loans | 26,079 | 3,576 | 2,452 | 32,107 | 79 |
| factoring receivables | 5,302 | 26 | 88 | 5,416 | – |
| finance lease receivables | 12,887 | 5,994 | 1,048 | 19,929 | 3 |
| Allowances for expected credit losses | (1,072) | (3,824) | (5,310) | (10,206) | 50 |
| housing loans | (95) | (1,108) | (1,167) | (2,370) | (5) |
| business loans | (450) | (1,735) | (2,159) | (4,344) | 1 |
| consumer loans | (443) | (744) | (1,446) | (2,633) | 55 |
| factoring receivables | (1) | – | (29) | (30) | – |
| finance lease receivables | (83) | (237) | (509) | (829) | (1) |
| Net carrying amount | 202,497 | 36,799 | 3,611 | 242,907 | 374 |
| housing loans | 99,748 | 12,265 | 500 | 112,513 | 79 |
| business loans | 59,008 | 15,919 | 1,507 | 76,434 | 159 |
| consumer loans | 25,636 | 2,832 | 1,006 | 29,474 | 134 |
| factoring receivables | 5,301 | 26 | 59 | 5,386 | – |
| finance lease receivables | 12,804 | 5,757 | 539 | 19,100 | 2 |
| Loans and advances to customers, total | |||||
| Gross carrying amount | 203,569 | 40,623 | 8,921 | 253,113 | 324 |
| Allowances for expected credit losses | (1,072) | (3,824) | (5,310) | (10,206) | 50 |
| Net carrying amount | 202,497 | 36,799 | 3,611 | 242,907 | 374 |
|
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 | – |
| consumer loans | – | – | 1 | 1 | – |
| Allowances for expected credit losses | – | – | (1) | (1) | – |
| consumer loans | – | – | (1) | (1) | – |
| Net carrying amount | – | – | – | – | – |
| consumer loans | – | – | – | – | – |
| Measurement method: at amortized cost | |||||
| Gross carrying amount | 196,240 | 33,964 | 8,920 | 239,124 | 213 |
| housing loans | 98,541 | 11,033 | 1,860 | 111,434 | 94 |
| business loans | 57,136 | 14,283 | 4,118 | 75,537 | 58 |
| consumer loans | 24,447 | 3,231 | 1,895 | 29,573 | 57 |
| factoring receivables | 3,562 | 19 | 38 | 3,619 | – |
| finance lease receivables | 12,554 | 5,398 | 1,009 | 18,961 | 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 | 195,281 | 30,677 | 3,419 | 229,377 | 229 |
| housing loans | 98,423 | 10,196 | 518 | 109,137 | 80 |
| business loans | 56,738 | 12,697 | 1,668 | 71,103 | 55 |
| consumer loans | 24,091 | 2,577 | 714 | 27,382 | 91 |
| factoring receivables | 3,556 | 19 | 16 | 3,591 | – |
| finance lease receivables | 12,473 | 5,188 | 503 | 18,164 | 3 |
| Loans and advances to customers, total | |||||
| Gross carrying amount | 196,240 | 33,964 | 8,921 | 239,125 | 213 |
| Allowances for expected credit losses | (959) | (3,287) | (5,502) | (9,748) | 16 |
| Net carrying amount | 195,281 | 30,677 | 3,419 | 229,377 | 229 |
*The comparative figures for 2022 have been adjusted for the implementation of IFRS 17 "Insurance Contracts" (see note"IFRS 17 Insurance contracts”).
Other financial assets
| OTHER FINANCIAL ASSETS | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| 31.12.2023 | |||||
| Gross amount | 1,469 | – | 141 | 1,610 | – |
| Allowances for expected credit losses | – | – | (136) | (136) | – |
| Net carrying amount | 1,469 | – | 5 | 1,474 | – |
| OTHER FINANCIAL ASSETS | Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| 31.12.2022 | |||||
| Gross amount | 1,850 | – | 146 | 1,996 | – |
| Allowances for expected credit losses | – | – | (146) | (146) | – |
| Net carrying amount | 1,850 | – | – | 1,850 | – |
Financial and guarantee commitments granted
| FINANCIAL AND GUARANTEE COMMITMENTS GRANTED 31.12.2023 | 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 | 71,102 | (137) | 7,774 | (476) | 162 | (28) | 79,038 | (641) | 78,397 |
| real estate | 6,722 | (11) | 170 | (6) | 6 | (3) | 6,898 | (20) | 6,878 |
| business | 50,189 | (101) | 6,055 | (377) | 89 | (20) | 56,333 | (498) | 55,835 |
| consumer | 9,220 | (25) | 1,542 | (93) | 18 | (5) | 10,780 | (123) | 10,657 |
| in respect of factoring | 4,233 | – | 7 | – | 49 | – | 4,289 | – | 4,289 |
| in respect of finance leases | 738 | – | – | – | – | – | 738 | – | 738 |
| Other | 3,884 | – | – | – | – | – | 3,884 | – | 3,884 |
| Total financial commitments granted, including: | 74,986 | (137) | 7,774 | (476) | 162 | (28) | 82,922 | (641) | 82,281 |
| irrevocable commitments granted | 25,379 | (70) | 4,418 | (314) | 33 | (8) | 29,830 | (392) | 29,438 |
| POCI | – | – | 1 | – | 1 | – | 2 | – | 2 |
| Guarantees and sureties granted | |||||||||
| guarantees in domestic and foreign trading | 8,138 | (18) | 1,692 | (59) | 785 | (30) | 10,615 | (107) | 10,508 |
| to financial entities | 2,535 | – | 144 | – | – | – | 2,679 | – | 2,679 |
| to non-financial entities | 5,484 | (18) | 1,538 | (59) | 785 | (30) | 7,807 | (107) | 7,700 |
| to public entities | 119 | – | 10 | – | – | – | 129 | – | 129 |
| domestic municipal bonds (state budget entities) | 243 | – | – | – | – | – | 243 | – | 243 |
| letters of credit | 1,175 | – | 102 | (3) | – | – | 1,277 | (3) | 1,274 |
| to financial entities | 30 | – | – | – | – | – | 30 | – | 30 |
| to non-financial entities | 1,145 | – | 102 | (3) | – | – | 1,247 | (3) | 1,244 |
| payment guarantees to financial entities | 99 | – | 2 | – | – | – | 101 | – | 101 |
| Total guarantees and sureties granted, including: | 9,655 | (18) | 1,796 | (62) | 785 | (30) | 12,236 | (110) | 12,126 |
| irrevocable commitments granted | 3,275 | (7) | 1,479 | (58) | 749 | (29) | 5,503 | (94) | 5,409 |
| performance guarantee | 2,682 | (4) | 711 | (43) | 199 | (10) | 3,592 | (57) | 3,535 |
| POCI | – | – | – | – | 452 | (2) | 452 | (2) | 450 |
| Total financial and guarantee commitments granted | 84,641 | (155) | 9,570 | (538) | 947 | (58) | 95,158 | (751) | 94,407 |
| 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 | 1,343 | (1) | 171 | (6) | – | – | 1,514 | (7) | 1,507 |
| 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 |