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Annual
Report 2022

23. Loans and advances to customers

Significant accounting policies

Loans and advances to customers include amounts due from loans and advances granted, finance lease and factoring receivables.

Loans and advances to customers are classified in the individual measurement categories in accordance with the principles for selecting the business model and evaluating the characteristics of contractual cash flows referred to in Note 5.4.
Accounting policies used for finance lease receivables are described in Note 12 and Note 40.

Financial data

Loans and advances to customers by product type

31.12.2022
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
Mortgage loans 75 136 487 257 9 262 75 146 006
Current accounts 14 439 605 14 439 605
Operating loans 12 575 920 11 647 12 587 567
Investment loans 26 768 715 253 440 11 396 27 033 551
Cash loans 12 767 146 12 767 146
Payment cards receivables 1 090 998 1 090 998
Financial leasing 9 900 109 9 900 109
Factoring 7 896 200 7 896 200
Other loans and advances 6 374 851 151 615 6 526 466
Reverse repo transactions 1 337 846 1 337 846
Cash in transit 37 490 37 490
Gross carrying amount 168 325 367 253 697 183 920 168 762 984
Impairment allowances (*) (**) (10 041 994) (10 041 994)
Carrying amount 158 283 373 253 697 183 920 158 720 990
(*) The impairment allowance for loans and advances to customers measured at fair value through other comprehensive income in the amount of PLN 3 431 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 1 724 895 thousand.

 

Loans and advances to customers by product type

31.12.2021
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
Mortgage loans 79 499 810 130 688 12 035 79 642 533
Current accounts 11 319 765 11 319 765
Operating loans 12 738 985 13 720 12 752 705
Investment loans 24 257 384 115 141 14 979 24 387 504
Cash loans 13 432 675 13 432 675
Payment cards receivables 1 055 195 1 055 195
Financial leasing 8 648 948 8 648 948
Factoring 7 143 838 7 143 838
Other loans and advances 7 318 872 119 645 7 438 517
Reverse repo transactions 969 705 969 705
Cash in transit 138 524 138 524
Gross carrying amount 166 523 701 245 829 160 379 166 929 909
Impairment allowances (*) (**) (7 701 153) (7 701 153)
Carrying amount 158 822 548 245 829 160 379 159 228 756
(*) The impairment allowance for loans and advances to customers measured at fair value through other comprehensive income in the amount of PLN 3 877 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 496 022 thousand.

 

Loans and advances to customers by customer type

31.12.2022
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (*) FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
GROSS CARRYING AMOUNT IMPAIRMENT ALLOWANCES (**) CARRYING AMOUNT
Corporate 89 346 720 (5 944 032) 83 402 688 253 697 18 218 83 674 603
Individuals 77 272 224 (3 976 483) 73 295 741 151 615 73 447 356
Budget entities 1 706 423 (121 479) 1 584 944 14 087 1 599 031
Loans and advances to customers 168 325 367 (10 041 994) 158 283 373 253 697 183 920 158 720 990
(*) The impairment allowance for loans and advances to customers measured at fair value through other comprehensive income in the amount of PLN 3 431 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 1 724 895 thousand.

 

31.12.2022
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (*) FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
GROSS CARRYING AMOUNT IMPAIRMENT ALLOWANCES (**) CARRYING AMOUNT
Corporate 81 344 974 (4 981 129) 76 363 845 245 829 24 169 76 633 843
Individuals 82 910 593 (2 598 088) 80 312 505 119 645 80 432 150
Budget entities 2 268 134 -121 936 2 146 198 16 565 2 162 763
Loans and advances to customers 166 523 701 (7 701 153) 158 822 548 245 829 160 379 159 228 756
(*) The impairment allowance for loans and advances to customers measured at fair value through other comprehensive income in the amount of PLN (*) The impairment allowance for loans and advances to customers measured at fair value through other comprehensive income in the amount of PLN 3 877 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 496 022 thousand.

 

Loans and advances to customers by contractual maturity

31.12.2022
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
Loans and advances to customers, including:
up to 1 month 24 389 361 722 1 868 24 391 951
between 1 and 3 months 6 869 246 2 692 4 985 6 876 923
between 3 months and 1 year 17 357 335 62 144 19 271 17 438 750
between 1 and 5 years 51 802 137 188 139 128 565 52 118 841
over 5 years 62 005 481 24 802 62 030 283
past due 5 901 807 4 429 5 906 236
Gross carrying amount 168 325 367 253 697 183 920 168 762 984
Impairment allowances (*) (**) (10 041 994) (10 041 994)
Carrying amount 158 283 373 253 697 183 920 158 720 990
(*) The impairment allowance for loans and advances to customers measured at fair value through through other comprehensive income in the amount of PLN 3 431 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 1 724 895 thousand.

 

31.12.2021
AMORTISED COST FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME FAIR VALUE THROUGH PROFIT OR LOSS TOTAL
Loans and advances to customers, including:
up to 1 month 19 072 011 2 053 19 074 064
between 1 and 3 months 5 807 695 5 848 5 970 5 819 513
between 3 months and 1 year 18 967 614 146 904 20 128 19 134 646
between 1 and 5 years 54 739 486 93 077 99 275 54 931 838
over 5 years 61 517 258 29706 61 546 964
past due 6 419 637 3 247 6 422 884
Gross carrying amount 166 523 701 245 829 160 379 166 929 909
Impairment allowances (*) (**) (7 701 153) (7 701 153)
Carrying amount 158 822 548 245 829 160 379 159 228 756
(*) The impairment allowance for loans and advances to customers measured at fair value through through other comprehensive income in the amount of PLN 3 877 thousand is included in the ‘Revaluation reserve’ item and does not reduce the carrying amount of the loan.
(**) Including the provision for legal risk regarding foreign currency mortgage loans in the amount of PLN 496 022 thousand.

 

The currency structure for the Loans and advances to customers item is presented in Note 46.4 in the section on currency risk.

Receivables from finance leases

As a lessor, the Group concludes contracts classified as finance leases, the main subject of which are means of transport, machinery and technical equipment. The main lessor in the Group is Pekao Leasing Sp. z o.o.

In 2022, the Group recognized a gain on sale of the right-of-use assets in the amount of PLN 4 218 thousand (in 2021 a gain amounted to PLN 2 071 thousand PLN), presented in ‘Other operating income’.

In 2022, the Group recognized interest income on finance lease receivables in the amount of PLN 571 997 thousand (in 2021 – PLN 239 749 thousand).

 

The tables below present the maturity analysis of lease receivables, presenting the undiscounted lease payments to be received after the balance sheet date.

 

FINANCE LEASES UNDER IFRS 16 31.12.2022 31.12.2021
Up to 1 year 3 733 961 3 052 540
Between 1 and 2 years 2 780 145 2 271 359
Between 2 and 3 years 2 068 204 1 677 441
Between 3 and 4 years 1 169 233 1 022 399
Between 4 and 5 years 627 969 505 941
Over 5 years 869 600 756 650
Total undiscounted lease payments 11 249 112 9 286 330
Unearned interest income (1 349 003) (637 382)
Net investment in the lease 9 900 109 8 648 948
Impairment allowances (201 155) (175 703)
Carrying amount 9 698 954 8 473 245

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