31. Other assets
Significant accounting policies
Financial assets included in item ‘Other assets’ are measured at the amounts due, which also comprises any potential interest on such assets, taking into consideration provisions for expected credit losses. Non-financial assets are measured in accordance with the valuation principles applicable to specific categories of assets recognized in this item.
Prepaid expenses represent expenditures, which will be amortized against income statement in the forthcoming reporting periods.
Financial data
| 31.12.2021 | 31.12.2020 | |
|---|---|---|
| Prepaid expenses | 51,826 | 51,868 |
| Accrued income | 177,555 | 219,977 |
| Interbank and interbranch settlements | 16,130 | 4,002 |
| Other debtors | 258,975 | 262,552 |
| Card settlements | 582,498 | 520,893 |
| Total | 1,086,984 | 1,059,292 |