Selected financial data derived from the financial statements
Consolidated income statement
Consolidated statement of comprehensive income
Consolidated statement of financial position
Statement of changes in consolidated equity
Consolidated statement of cash flows
1. General information about the Group
2. Basis of preparation of the financial statements
2.1. Statement of compliance
2.2. Going concern
2.3. Basis of preparation of the financial statements
2.4. Management representation
2.5. Aproval of the financial statements
3. Summary of significant accounting policies
3.1. Functional currency, presentation currency and foreign currencies
3.2. Basis of consolidation
3.3. Accounting for transactions
3.4. Derecognition of financial instruments from the statement of financial position
3.5. Standards and interpretations applied in the financial statements for the first time in 2018
3.6. New standards and interpretations as well as their amendments that have been published and endorsed by the european union, but have not come into force yet and are not applied by the bank
3.7. New standards and interpretations, as well as their amendments, which were published and have not yet been approved by the european union
4. MSSF 9 Financial Instruments
4.1. Classification and measurement
4.2. Impairment
4.3. Hedge accounting
4.4. Disclosures and comparative data
4.5. The impact of IFRS 9 on equity and capital adequacy measures
4.6. Classification of financial assets and financial liabilities according to IFRS 9 and IAS 39
4.7. Classification of financial assets and financial liabilities according to IFRS on first-time application of IFRS 9
4.8. Disclosures relating to the reconciliation of the balance of the provision for off-balance sheet liabilities in accordance with IAS 39 and IAS 37 with the opening balances of the allowances calculated in accordance with IFRS 9
4.9. Disclosures relating to the reconciliation of the balance of the impairment allowances for financial assets in accordance with IAS 39 with the opening balances of the allowances for expected credit losses calculated in accordance with IFRS 9
5. IFRS 15 Revenue from contracts with customers
6. IFRS 16 Leases
7. Explanation of the differences between previously published financial statements and these financial statements
8. Information on business segments and geographical areas
9. Interest income and expenses
10. Fee and commission income and expenses
11. Dividend income
12. Net gain on financial instruments measured at fair value through profit or loss
13. Net foreign exchange / (losses)
14. Net gains/(losses) on derecognition of financial instruments not measured at fair value through profit or loss
15. Gain/(loss) on allowance for credit losses
16. Impairment of non-financial assets
17. Other operating income and expenses
18. Administrative expenses
19. Tax on certain financial institutions
20. Income tax
21. Earnings per share
22. Cash and balances with the Central Bank
23. Amounts due from banks
24. Derivative hedging instruments
25. Other derivative financial instruments
26. Nominal amounts of instruments underlying hedging instruments and other derivative instruments
27. Securities
28. Loans and advances to customers
29. Expected credit losses
30. Impairment of financial assets (comparable data in accordance with IAS 39)
31. Non-current assets held for sale
32. Intangible assets and property, plant and equipment
33. Other assets
34. Amounts due to banks
35. Amounts due to customers
36. Loans and advances received
37. Liabilities in respect of insurance activities
38. Debt securities in issue
39. Subordinated liabilities
40. Other liabilities
41. Provisions
42. Equity and shareholding structure of the Bank
43. Structure of the PKO Bank Polski SA Group and the scope of activities of the Group entities
44. Investments in associates and joint ventures
45. Changes to companies comprising the Group
46. Dividends per share
47. Contingent liabilities and off-balance commitments 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 SA 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. Fiduciary activities
57. Information on the entity auditing the financial statements
58. Risk management within the Group
59. Credit risk management
60. Credit risk – financial information
61. Concentration of credit risk at the Group
62. Collateral
63. Forbearance practices
64. Exposure to the counterparty credit risk
65. Risk management of foreign currency loans and advances to customers, by currency
66. Interest rate risk management
67. Currency risk management
68. Liquidity risk management
69. Operational risk management
70. Other risks
71. Comprehensive stress tests
72. Capital adequacy
73. Leverage ratio
74. Information on securitization of lease portfolio and portfolio sale of receivables
75. Events that took place after the balance sheet date
Group in 2018
Sources of financing operations
Governance
Risk management
