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- Financial notes
- 54. Credit risk management – financial information
- 54.2. Change in the gross carrying amount
54.2. Change in the gross carrying amount
Securities
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SECURITIES – CHANGE IN THE GROSS CARRYING AMOUNT DURING THE PERIOD (excluding adjustment relating to fair value hedge accounting)
2023 |
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 | 64,413 | 422 | 374 | 65,209 | 359 |
| Transfer from stage 2 and 3 to stage 1 | 2 | (2) | – | – | – |
| Transfer from stage 1 and 3 to stage 2 | (304) | 304 | – | – | – |
| Granting or purchase of financial instruments | 810,744 | 1 | – | 810,745 | – |
| Non-substantial modifications | 2 | – | – | 2 | – |
| Derecognition, including sale | (774,215) | (319) | (372) | (774,906) | (369) |
| Write-off | – | – | (1) | (1) | – |
| Other changes1 | 7,007 | (13) | 11 | 7,005 | 10 |
| Gross carrying amount at the end of the period | 107,649 | 393 | 12 | 108,054 | – |
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: 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 | 92,918 | – | 1 | 92,919 | – |
| Non-substantial modifications | (7) | – | – | (7) | – |
| Derecognition, including sale | (89,564) | (94) | (3) | (89,661) | – |
| Other changes1 | 60 | 4 | (21) | 43 | (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)
2023 |
Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| Measurement method: at amortized cost | |||||
| Gross carrying amount at the beginning of the period | 68,290 | 336 | – | 68,626 | – |
| Transfer from stage 2 and 3 to stage 1 | 70 | (70) | – | – | – |
| Transfer from stage 1 and 3 to stage 2 | (161) | 161 | – | – | – |
| Granting or purchase of financial instruments | 23,111 | – | – | 23,111 | – |
| Non-substantial modifications | (1) | – | – | (1) | – |
| Derecognition, including sale | (6,328) | (43) | – | (6,371) | – |
| Other changes1 | 1,919 | 15 | – | 1,934 | – |
| Gross carrying amount at the end of the period | 86,900 | 399 | – | 87,299 | – |
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 | 2,451 | 1 | – | 2,452 | – |
| Derecognition, including sale | (7,735) | (30) | – | (7,765) | – |
| Other changes1 | 2,588 | 13 | – | 2,601 | – |
| 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.
Loans and advances to customers
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LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD
2023 |
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 | 98,541 | 11,033 | 1,860 | 111,434 | 94 |
| Transfer from stage 2 and 3 to stage 1 | 3,327 | (3,314) | (13) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (7,784) | 7,909 | (125) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (78) | (317) | 395 | – | – |
| Granting or purchase of financial instruments | 3,197 | 102 | 14 | 3,313 | 25 |
| Utilization of limit or disbursement of tranches | 16,854 | 107 | 189 | 17,150 | 6 |
| Repayments | (11,110) | (3,035) | (205) | (14,350) | (22) |
| Non-substantial modifications | 24 | (3) | – | 21 | – |
| Derecognition, including sale | (1,156) | (65) | (36) | (1,257) | (34) |
| Write-off | – | – | (304) | (304) | (2) |
| Category change | 74 | 1 | – | 75 | – |
| Other changes1 | (2,046) | 955 | (108) | (1,199) | 17 |
| Gross carrying amount at the end of the period | 99,843 | 13,373 | 1,667 | 114,883 | 84 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement and the cost of legal risk associated with mortgage loans in convertible currencies.
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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 | 104,837 | 14,830 | 2,005 | 121,672 | 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) | (19,687) | (14) |
| Non-substantial modifications | (241) | (355) | (1) | (597) | – |
| Derecognition, including sale | (6,179) | (297) | (50) | (6,526) | (43) |
| Write-off | – | – | (202) | (202) | (1) |
| Category change | 80 | – | – | 80 | – |
| Other changes1 | 72 | (461) | 6 | (383) | 26 |
| Gross carrying amount at the end of the period | 98,541 | 11,033 | 1,860 | 111,434 | 94 |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement and the cost of legal risk associated with mortgage loans in convertible currencies.
|
LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD
2023 |
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 | 57,136 | 14,283 | 4,118 | 75,537 | 58 |
| Transfer from stage 2 and 3 to stage 1 | 1,506 | (1,491) | (15) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (5,856) | 6,189 | (333) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (340) | (229) | 569 | – | – |
| Granting or purchase of financial instruments | 18,926 | 3,189 | 270 | 22,385 | 23 |
| Utilization of limit or disbursement of tranches | 20,325 | 2,960 | 419 | 23,704 | 4 |
| Repayments | (29,292) | (2,665) | (685) | (32,642) | (25) |
| Non-substantial modifications | 1,141 | (17) | (31) | 1,093 | 1 |
| Derecognition, including sale | (1,442) | (1,113) | (158) | (2,713) | (152) |
| Write-off | – | – | (640) | (640) | 2 |
| Category change | 8 | 5 | – | 13 | – |
| Other changes1 | (2,654) | (3,457) | 152 | (5,959) | 247 |
| Gross carrying amount at the end of the period | 59,458 | 17,654 | 3,666 | 80,778 | 158 |
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 |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
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LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD
2023 |
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 | 24,447 | 3,231 | 1,895 | 29,573 | 57 |
| Transfer from stage 2 and 3 to stage 1 | 783 | (757) | (26) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (1,847) | 1,907 | (60) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (511) | (485) | 996 | – | – |
| Granting or purchase of financial instruments | 12,886 | 480 | 178 | 13,544 | 40 |
| Utilization of limit or disbursement of tranches | 1,230 | 170 | 322 | 1,722 | 7 |
| Repayments | (11,132) | (622) | (292) | (12,046) | (23) |
| Non-substantial modifications | (8) | (2) | (3) | (13) | – |
| Derecognition, including sale | (41) | (55) | (78) | (174) | (81) |
| Write-off | – | – | (529) | (529) | (7) |
| Category change | 184 | 11 | (48) | 147 | 3 |
| Other changes1 | 88 | (302) | 97 | (117) | 83 |
| Gross carrying amount at the end of the period | 26,079 | 3,576 | 2,452 | 32,107 | 79 |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
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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 | 23,959 | 3,152 | 1,643 | 28,754 | 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 | 384 | (342) | 125 | 167 | 59 |
| Gross carrying amount at the end of the period | 24,447 | 3,231 | 1,895 | 29,573 | 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
2023 |
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 | 12,554 | 5,398 | 1,009 | 18,961 | 4 |
| Transfer from stage 2 and 3 to stage 1 | 575 | (553) | (22) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (3,081) | 3,198 | (117) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (184) | (420) | 604 | – | – |
| Granting or purchase of financial instruments | 6,795 | 1,085 | 82 | 7,962 | – |
| Utilization of limit or disbursement of tranches | 91 | 6 | 33 | 130 | – |
| Repayments | (3,613) | (1,780) | (335) | (5,728) | (1) |
| Non-substantial modifications | (241) | (883) | (161) | (1,285) | – |
| Derecognition, including sale | (11) | (54) | (6) | (71) | – |
| Write-off | – | – | (34) | (34) | – |
| Other changes1 | 2 | (3) | (5) | (6) | – |
| Gross carrying amount at the end of the period | 12,887 | 5,994 | 1,048 | 19,929 | 3 |
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 | 13,072 | 4,072 | 1,116 | 18,260 | 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 | (33) | 17 | 5 | (11) | 1 |
| Gross carrying amount at the end of the period | 12,554 | 5,398 | 1,009 | 18,961 | 4 |
1 Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
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LOANS AND ADVANCES TO CUSTOMERS – CHANGE IN GROSS CARRYING AMOUNT DURING THE PERIOD
2023 |
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 | 3,562 | 19 | 38 | 3,619 | – |
| Transfer from stage 2 and 3 to stage 1 | 7 | (4) | (3) | – | – |
| Transfer from stage 1 and 3 to stage 2 | (17) | 18 | (1) | – | – |
| Transfer from stage 1 and 2 to stage 3 | (49) | (10) | 59 | – | – |
| Granting or purchase of financial instruments | 2,089 | 7 | – | 2,096 | – |
| Utilization of limit or disbursement of tranches | (49) | (3) | (1) | (53) | – |
| Repayments | (161) | (1) | – | (162) | – |
| Other changes1 | (80) | – | (4) | (84) | – |
| Gross carrying amount at the end of the period | 5,302 | 26 | 88 | 5,416 | – |
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.
Other financial assets:
|
OTHER FINANCIAL ASSETS – CHANGE IN GROSS CARRYING AMOUNT DURING |
Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| 2023 | |||||
| Gross carrying amount at the beginning of the period | 1,850 | – | 146 | 1,996 | – |
| Transfer from stage 1 and 2 to stage 3 | (3) | – | 3 | – | – |
| Granting or purchase of financial instruments | 1,368 | – | 60 | 1,428 | – |
| Utilization of limit or disbursement of tranches | 1 | – | – | 1 | – |
| Repayments | (1,674) | – | (50) | (1,724) | – |
| Write-off | – | – | (16) | (16) | – |
| Other changes1 | (74) | – | (2) | (76) | – |
| Gross carrying amount at the end of the period | 1,469 | – | 141 | 1,610 | – |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
|
OTHER FINANCIAL ASSETS – CHANGE IN GROSS CARRYING AMOUNT DURING |
Stage 1 | Stage 2 | Stage 3 | Total | of which POCI |
|---|---|---|---|---|---|
| 2022 | |||||
| Gross carrying amount at the beginning of the period | 1,885 | – | 136 | 2,021 | – |
| 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 | (3) | – |
| Gross carrying amount at the end of the period | 1,850 | – | 146 | 1,996 | – |
1Other changes comprise the effect of foreign exchange rate changes, interest, measurement.
The comparative figures for 2022 and the opening balances for 2023 have been adjusted for the implementation of IFRS 17 „Insurance Contracts” (see note „IFRS 17 Insurance contracts”).