SELECTED FINANCIAL DATA DERIVED FROM THE CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
CONSOLIDATED STATEMENT OF CASH FLOWS
1. Activities of the Group
2. Changes to companies comprising the Group
3. Infor Information on members of the Supervisory and Management
4. Approval of the consolidated financial statements
5. Impact of the COVID-19 pandemic on the Group’s operations
6. Basis of preparation of the financial statements
7. Statement of compliance
8. Going concern
9. Management Representation
10. New standards and interpretations and their amendments
11. Description of significant accounting policies
11.1. Functional currency, presentation currency and foreign currencies
11.2 Basis of consolidation
11.3 Accounting for transactions
11.4 Derecognition of financial instruments from the statement of financial position
11.5 The principles for classification of financial instruments
11.6 Financial assets measured at amortized cost
11.7 Financial assets measured at fair value through other comprehensive income
11.8 Financial assets measured at fair value throught profit or loss
11.9 Equity instruments
11.10 Reclassification of financial assets
11.11 Modifications – Changes in contractual cash flows
11.12 Measurement of purchased or originated credit impaired financial assets (POCI)
11.13 Measurement of financial liabilities
12. Changes in the accounting policies applicable from 1 January 2020 and Explanation of the differences between previously published financial statements and these financial statements
13. Segment reporting
14. Interest income and expense
15. Fee and commission income and expenses
16. Dividend income
17. Gains/(losses) on financial transactions
18. Foreign exchange gains/ (losses)
19. Gains/(losses) on derecognition of financial instruments
20. Other operating income and expenses
21. Net expected credit losses
22. Net impairment allowances on non-financial assets
23. Cost of the legal risk of mortgage loans in convertible currencies
24. Administrative expenses
25. Tax on certain financial institutions
26. Income tax expense
27. Cash and balances with the Central Bank
28. Amounts due from banks
29. Hedge accounting
30. Other derivative instruments
31. Securities
31.1. Securities – classification of financial assets by stage
31.2. securities - changes in the gross carrying amount during the period
31.3. securities - changes in allowances for expected credit losses in the period
32. Repo and reverse repo transactions
33. Loans and advances to customers
33.1. Loans and advances to customers – classification of financial assets by stage
33.2. Loans and advances to customers – changes in the gross carrying amount
33.3. Loans and advances to customers – Changes in allowances for expected credit losses
34. Receivables and liabilities related to insurance activities
35. Intangible assets, property, plant and equipment, and property, plant and equipment leased out under operating lease
35.1. Property, plant and equipment sent in operating leases
35.2. Property, plant and equipment
35.3. Intangible assets
36. Assets held for sale
37. Investments in associates and joint ventures
38. Other assets
39. Amounts due to the Central Bank and banks
40. Amounts due to customers
41. Financing received
41.1. Loans and advances received
41.2. Debt securities in issue
41.3. Subordinated liabilities
42. Other liabilities
43. Provisions
44. Equity and shareholding structure of the Bank
45. Dividend and profit appropriation
46. Leases
47. Contingent liabilities and off-balance sheet liabilities received and granted
48. Legal claims
49. Notes to the consolidated cash flow statement
50. Transactions with the State Treasury and related parties
51. Benefits for the PKO Bank Polski S.A. key management
52. Fair value hierarchy
53. Financial assets and financial liabilities not presented at fair value in the consolidated statement of financial position
54. Offsetting financial assets and financial liabilities
55. Assets pledged as collateral for liabilities and transferred financial assets
56. Financial assets and liabilities by currency
57. Contractual cash flows from the group’s financial liabilities, including derivative financial instruments
58. Current and non-current assets and liabilities
59. Risk management within the Group
60. Specific activities in the area of risk management undertaken by the Group in 2020
61. Credit risk management
62. Credit risk – financial information
63. Managing credit concentration risk in the Group
64. Collateral
65. Forbearance practices
66. Counterparty credit risk exposure
67. Management of currency risk associated with mortgage loans for individuals
68. Interest rate risk management
69. Currency risk management
70. Liquidity risk management
71. Capital adequacy
72. Leverage ration
73. Information on securitization of the lease portfolio and package sale of receivables
74. Fiduciary activities
75. Information on the entity authorized to audit the financial statements
76. Subsequent events
