Notes to the Consolidated Financial Statements
1. Interest income and other of similar nature
2. Interest expense
3. Fee and commission income and expense
3a. Fee and commission income
3b. Fee and commission expense
4. Dividend income
5. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss
6. Results on financial assets and liabilities held for trading
7. Results on non-trading financial assets mandatorily at fair value through profit or loss
8. Result on hedge accounting
9. Other operating income
10. Other operating expense
11. Administrative expenses
12. Impairment losses on financial assets
13. Impairment losses on non-financial assets
14. Provisions for legal risk connected with FX mortgage loans
15. Depreciation and amortization
16. Corporate income tax
16a. Income tax reported in income statement
16b. Effective tax rate
16c. Deferred tax reported in equity
17. Earnings per share
18. Cash, balances at the Central Bank
18a. Cash, balances at the Central Bank
18b. Cash, balances at the Central Bank – by currency
19. Financial assets held for trading
19a. Financial assets held for trading
19b. Debt securities valued at fair value through profit and loss (held for trading), at balance sheet value
19c. Debt securities valued at fair value through profit and loss (held for trading), by maturity
19d. Change of debt securities and equity instruments valued at fair value through profit and loss (held for trading)
19e. Financial assets and liabilities held for trading - Valuation of derivatives, Adjustment from fair value hedge and Short positions as at:
20. Non-trading financial assets mandatorily at fair value through profit or loss, other than Loans and advances to customers
21. Financial assets at fair value through other comprehensive income
21a. Financial assets at fair value through other comprehensive income (split by category)
21b. Debt securities at fair value through other comprehensive income (split by interest rate applied)
21c. Debt securities at fair value through other comprehensive income by maturity
21d. Change of financial assets at fair value through other comprehensive income
22. Loans and advances to customers
22a. Loans and advances to customers mandatorily at fair value through profit or loss
22b. Loans and advances to customers valued at amortised cost
22c. Loans and advances to customers
22d. Quality of loans and advances to customers portfolio valued at amortised cost
22e. Loans and advances to customers portfolio valued at amortised cost by methodology of impairment assessment
22f. Loans and advances to customers portfolio valued at amortised cost by customers
22g. Movements in impairment allowances for loans and advances to customers carried at amortised cost
22h. Changes in impairment allowances and gross carrying amount of loans and advances valued at amortised cost divided into stages and classes:
22i. Loans and advances to customers portfolio valued at amortised cost by maturity
22j. Loans and advances to customers portfolio valued at amortised cost by currency
22k. Financial leasing receivables
23. Financial assets at amortised cost other than Loans and advances to customers
23a. Financial assets at amortised cost other than Loans and advances to customers
23b. Debt securities
23c. Deposits, loans and advances to banks and other monetary institutions
23d. Deposits, loans and advances to banks and other monetary institutions by maturity date
23e. Deposits, loans and advances to banks and other monetary institutions by currency
23f. Change of impairment allowances for deposits, loans and advances to banks and other monetary institutions
23g. Reverse sale and repurchase agreements
24. Derivatives – Hedge accounting
24a. Hedge accounting
24b. Hedge accounting for cash flow volatility
24c. Cash flow hedge – Hedged Instruments
24d. Cash flow hedge – Hedging instruments
24e. Fair value hedge – Hedged instruments
24f. Fair value hedge – Hedging instruments
25. Investments in subsidiaries, joint ventures and associates
25a. Investments in related entities
25b. Change of investments in related entities
26. Tangible fixed assets
26a. Property, plant and equipment
26b. Change of balance of property, plant and equipment (by type groups) in the period 01.01.2021 – 31.12.2021
26c. Change of balance of property, plant and equipment (by type groups) in the period 01.01.2020 – 31.12.2020
27. Intangible fixed assets
27a. Intangible fixed assets
27b. Change of balance of intangible fixed assets (by type groups) in the period 01.01.2021 – 31.12.2021
27c. Change of balance of intangible fixed assets (by type groups) in the period 01.01.2020 – 31.12.2020
28. Deferred income tax assets
28a. Deferred income tax assets and liability
28b. Change of temporary differences in 2021
28c. Change of temporary differences in 2020
28d. Change of deferred income tax
28e. Negative temporary differences for which the deferred income tax asset was not recognised in the balance sheet
29. Other assets
30. Non-current assets and disposal groups classified as held for sale
30a. Change of balance of non-current assets held for sale in the period 01.01.2021 – 31.12.2021
30b. Change of balance of non-current assets held for sale in the period 01.01.2020 – 31.12.2020
31. Financial liabilities held for trading
32. Liabilities to banks and other monetary institutions
32a. Liabilities to banks and other monetary institutions
32b. Liabilities to banks and other monetary institutions by maturity
32c. Liabilities to banks and other monetary institutions by currency
33. Liabilities to customers
33a. Structure of liabilities to customers by type
33b. Liabilities to customers by maturity
33c. Liabilities to customers by currency
34. Sale and repurchase agreements
35. Debt securities issued
35a. Liabilities from debt securities
35b. Liabilities from debt securities by final legal maturity
35c. Change of debt securities
35d. Debt securities by type
36. Subordinated debt
36a. Subordinated debt
36b. Change of subordinated debt
37. Provisions
37a. Provisions
37b. Change of provision for commitments and guarantees given
37c. Change of provision for pending legal issues
38. Other liabilities
38a. Other liabilities
38b. Liabilities due to lease
38c. Change of provisions for unused employee holiday
38d. Change of provisions for retirement benefits
39. Equity
39a. Capital
39b. Accumulated other comprehensive income
39c. Retained earnings
40. Financial liabilities by contractual maturity
