SELECTED FINANCIAL DATA RELATING TO THE FINANCIAL STATEMENTS
STATEMENT OF COMPREHENSIVE INCOME
STATEMENT OF FINANCIAL POSITION
STATEMENT OF CHANGES IN EQUITY
CASH FLOW STATEMENT
1. General Information
2. Changes in the Group companies
3. Information on members of the Supervisory Board and Management Board
4. Approval of the financial statements
5. Mortgage loans in convertible currencies
6. Statement of compliance
7. Going concern
8. Management Representation
9. Impact of the COVID-19 pandemic on the Bank’s operations
10. The basis for preparation of the financial statements
11. Environmental issues and their impact on the financial statements
12. Interest rate benchmarks reform
13. New standards and interpretations and their amendments
14. Description of significant accounting policies
14.1. Functional currency, presentation currency and foreign currencies
14.2. Accounting for transactions
14.3. Derecognition of financial instruments from the statement of financial position
14.4. The principles for classification of financial instruments
14.5. Financial assets measured at amortized cost
14.6. Financial assets measured at fair value through other comprehensive income
14.7. Financial assets measured at fair value through profit or loss
14.8. Equity instruments
14.9. Reclassification of financial assets
14.10. Modifications – Changes in contractual cash flows
14.11. Measurement of purchased or originated credit-impaired financial assets (POCI)
14.12. Measurement of financial liabilities
15. Changes in the accounting policies applicable from 1 January 2021 and explanation of the differences between previously published financial statements and these financial statements
16. Interest income and expense
17. Fee and commission income and expense
18. Dividend income
19. Gains/(losses) on financial transactions
20. Foreign exchange gains/ (losses)
21. Gains/(losses) on derecognition of financial instruments
22. Other operating income and expenses
23. Net allowances for expected credit losses
24. Net Impairment of non-financial assets
25. Cost of the legal risk of mortgage loans in convertible currencies
26. Administrative expenses
27. Tax on certain financial institutions
28. Income tax expense
29. Cash and balances with the Central Bank
30. Amounts due from banks
31. Hedge accounting
32. Other derivative instruments
33. Securities
33.1. Securities – financial assets by stage
33.2. Securities – Changes in the gross carrying amount during the period
33.3. Securities - Change in allowances for expected credit losses during the period
34. Repo and reverse repo transactions
35. Loans and advances to customers
35.1. Loans and advances to customers - financial assets by stage
35.2. Loans and advances to customers - change in gross carrying amount
35.3. Loans and advances to customers – Changes in allowances for expected credit losses during the period
36. Intangible assets , property, plant and equipment
36.1. Intangible assets
36.2. Property, plant and equipment
37. Assets held for sale
38. Investments in subsidiaries, associates and joint ventures
39. Other assets
40. Amounts due to banks
41. Amounts due to customers
42. Financing received
42.1. Liabilities in respect of debt securities in issue
42.2. Liabilities in respect of debt securities in issue
42.3. Subordinated liabilities
43. Other liabilities
44. Provisions
45. Equity and shareholding structure of the Bank
46. Coverage of loss for 2021, distribution of retained earnings and Dividends
47. Leases
48. Contingent liabilities and off-balance sheet liabilities received and granted
49. Legal claims
50. Notes to the cash flow statement
51. Transactions with the State Treasury and related parties
52. Benefits for the PKO Bank Polski SA key management
53. Fair value hierarchy
54. Financial assets and financial liabilities not presented at fair value in the statement of financial position
55. Offsetting financial assets and financial liabilities
56. Assets pledged as collateral for liabilities and transferred financial assets
57. Financial assets and liabilities by currency
58. Contractual cash flows from the Bank’s financial liabilities, including derivative financial instruments
59. Current and non-current assets and liabilities
60. Risk management in the Bank
61. Specific risk management measures undertaken by the Bank in 2021
62. Credit risk management
63. Credit risk - financial information
64. Managing credit concentration risk in the Bank
65. Collateral
66. Forbearance practices
67. Exposure to the counterparty credit risk
68. Management of currency risk associated with mortgage loans for individuals
69.Interest rate risk management
70. Currency risk management
71. Liquidity risk management
72. Operational risk management
73. ESG risk management
74. Capital adequacy
75. Leverage ratio
76. Information on package sale of receivables
77. Fiduciary activities
78. Information on the entity authorized to audit the financial statements
79. Subsequent events
