| Changes in impairment losses on financial assets in the year ended 31 December 2013 | Impairment losses – opening balance | Impairment losses recognized in the income statement | Release of impairment losses recognized in the income statement | Derecognition of impairment losses from the accounting records (sale etc.) | Exchange differences | Change in composition of the group | Impairment losses – closing balance |
|---|---|---|---|---|---|---|---|
| Financial assets available for sale | 164 273 | 110 | - | (9 429) | (55) | - | 154 899 |
| - equity instruments | 164 273 | 110 | - | (9 429) | (55) | - | 154 899 |
| Financial assets held to maturity | - | - | - | - | (19) | 1 221 | 1 202 |
| - debt instruments | - | - | - | - | (19) | 1 221 | 1 202 |
| Loans | 24 582 | - | - | - | 143 | - | 24 725 |
| Term deposits with credit institutions | 9 657 | - | - | - | 140 | - | 9 797 |
| Loans | 14 925 | - | - | - | 3 | - | 14 928 |
| Receivables, including under insurance contracts | 606 747 | 58 572 | (11 900) | (3 342) | (229) | 1 731 | 651 579 |
| Receivables from direct insurance | 568 127 | 40 847 | (10 111) | (2 687) | (182) | 1 614 | 597 608 |
Receivables from reinsurance |
3 959 | 1 220 | (438) | (122) | - | - | 4 619 |
| Other receivables | 34 661 | 16 505 | (1 351) | (533) | (47) | 117 | 49 352 |
| Reinsurers’ share in technical provisions | 8 037 | 1 348 | (4 557) | - | - | - | 4 828 |
| Total | 803 639 | 60 030 | (16 457) | (12 771) | (160) | 2 952 | 837 233 |
| Changes in impairment losses on financial assets in the year ended 31 December 2012 | Impairment losses – opening balance | Impairment losses recognized in the income statement | Release of impairment losses recognized in the income statement | Derecognition of impairment losses from the accounting records (sale etc.) | Exchange differences | Impairment losses – closing balance |
|---|---|---|---|---|---|---|
| Financial assets available for sale | 253 372 | 14 915 | - | (103 814) | (200) | 164 273 |
| - equity instruments | 253 372 | 14 915 | - | (103 814) | (200) | 164 273 |
| Loans | 28 770 | - | - | (3 400) | (788) | 24 582 |
| Term deposits with credit institutions | 10 434 | - | - | - | (777) | 9 657 |
| Loans | 18 336 | - | - | (3 400) | (11) | 14 925 |
| Receivables, including under insurance contracts | 581 209 | 96 860 | (42 614) | (27 581) | (1 127) | 606 747 |
| Receivables from direct insurance | 512 855 | 95 693 | (37 340) | (2 160) | (921) | 568 127 |
| Receivables from reinsurance | 4 848 | 89 | (862) | (116) | - | 3 959 |
| Other receivables | 63 506 | 1 078 | (4 412) | (25 305) | (206) | 34 661 |
| Reinsurers’ share in technical provisions | 18 613 | 12 064 | (22 640) | - | - | 8 037 |
| Total | 881 964 | 123 839 | (65 254) | (134 795) | (2 115) | 803 639 |
| Credit quality of financial assets as at 31 December 2013 | Net carrying amount of assets that are not past due | Net carrying amount of assets that are past due | Net carrying amount | Impairment losses | Gross value | ||||
|---|---|---|---|---|---|---|---|---|---|
| impaired | not impaired | up to 3 months | over 3 months and up to 6 months | over 6 months | recognized for individual assets | recognized collective | |||
| Financial assets held to maturity | - | 18 859 902 | - | - | - | 18 859 902 | 1 202 | - | 18 861 104 |
| Debt securities | - | 18 859 902 | - | - | - | 18 859 902 | 1 202 | - | 18 861 104 |
| Financial assets available for sale | - | 1 511 157 | - | - | - | 1 511 157 | - | - | 1 511 157 |
| Debt securities | - | 1 511 157 | - | - | - | 1 511 157 | - | - | 1 511 157 |
| Loans | - | 14 116 537 | - | - | - | 14 116 537 | 24 725 | - | 14 141 262 |
| Debt securities | - | 2 088 892 | - | - | - | 2 088 892 | - | - | 2 088 892 |
| Reverse repo transactions | - | 2 918 343 | - | - | - | 2 918 343 | - | - | 2 918 343 |
| Term deposits with credit institutions | - | 7 387 007 | - | - | - | 7 387 007 | 9 797 | - | 7 396 804 |
| Deposits with ceding undertakings | - | 87 | - | - | - | 87 | - | - | 87 |
| Loans | - | 1 722 208 | - | - | - | 1 722 208 | 14 928 | - | 1 737 136 |
| Receivables, including under insurance contracts | 215 334 | 2 057 560 | 148 616 | 27 267 | 216 209 | 2 664 986 | 90 974 | 560 605 | 3 316 565 |
| Receivables from direct insurance | 207 110 | 893 232 | 145 401 | 25 953 | 112 629 | 1 384 325 | 37 114 | 560 494 | 1 981 933 |
| Receivables from reinsurance | 1 107 | 17 692 | - | - | 29 | 18 828 | 4 619 | - | 23 447 |
| Other receivables | 7 117 | 1 146 636 | 3 215 | 1 314 | 103 551 1 | 1 261 833 | 49 241 | 111 | 1 311 185 |
| Reinsurers’ share in technical provisions | 38 870 | 487 735 | - | - | - | 526 605 | 4 828 | - | 531 433 |
| Total | 254 204 | 37 032 891 | 148 616 | 27 267 | 216 209 | 37 679 187 | 121 729 | 560 605 | 38 361 521 |
1) including PLN 83,203 thousand due to a mortgage loan extended to Metro-Projekt sp. z o.o. described in section 52.7 of the notes.
| Credit quality of financial ssets as at 31 December 2012 | Net carrying amount of assets that are not past due | Net carrying amount of assets that are past due | Net carrying amount | Impairment losses | Gross value | ||||
|---|---|---|---|---|---|---|---|---|---|
| impaired | not impaired | up to 3 months | over 3 months and up to 6 months | over 6 months | recognized for individual assets | recognized for asset classes | |||
| Financial assets held to maturity | - | 21 117 559 | - | - | - | 21 117 559 | - | - | 21 117 559 |
| Debt securities | - | 21 117 559 | - | - | - | 21 117 559 | - | - | 21 117 559 |
| Financial assets available for sale | - | 1 998 016 | - | - | - | 1 998 016 | - | - | 1 998 016 |
| Debt securities | - | 1 998 016 | - | - | - | 1 998 016 | - | - | 1 998 016 |
| Loans | - | 9 752 615 | - | - | - | 9 752 615 | 24 582 | - | 9 777 197 |
| Debt securities | - | 1 748 834 | - | - | - | 1 748 834 | - | - | 1 748 834 |
| Reverse repo transactions | - | 2 466 157 | - | - | - | 2 466 157 | - | - | 2 466 157 |
| Term deposits with credit institutions | - | 4 516 174 | - | - | - | 4 516 174 | 9 657 | - | 4 525 831 |
| Deposits with ceding undertakings | - | 329 | - | - | - | 329 | - | - | 329 |
| Loans | - | 1 021 121 | - | - | - | 1 021 121 | 14 925 | - | 1 036 046 |
| Receivables, including under insurance contracts | 204 639 | 1 220 702 | 81 082 | 63 243 | 266 127 | 1 835 793 | 77 146 | 529 601 | 2 442 540 |
| Receivables from direct insurance | 195 265 | 887 100 | 77 293 | 62 183 | 147 152 | 1 368 993 | 38 526 | 529 601 | 1 937 120 |
| Receivables from reinsurance | 2 330 | 12 709 | - | - | 60 | 15 099 | 3 959 | - | 19 058 |
| Other receivables | 7 044 | 320 893 | 3 789 | 1 060 | 118 915 1) | 451 701 | 34 661 | - | 486 362 |
| Reinsurers’ share in technical provisions | 67 298 | 682 036 | - | - | - | 749 334 | 8 037 | - | 757 371 |
| Total | 271 937 | 34 770 928 | 81 082 | 63 243 | 266 127 | 35 453 317 | 109 765 | 529 601 | 36 092 683 |
1) including PLN 98,373 thousand due to a mortgage loan extended to Metro-Projekt sp. z o.o. described in section 52.7 of the notes.