30. Other assets
[Financial notes are presented in PLN thousand]
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
| 31.12.2022 | 31.12.2021 | |
|---|---|---|
| Prepaid expenses | 109 985 | 51 826 |
| Accrued income | 177 854 | 177 555 |
| Interbank and interbranch settlements | 13 641 | 16 130 |
| Other debtors | 550 462 | 258 975 |
| Card settlements | 1 099 865 | 582 498 |
| Total | 1 951 807 | 1 086 984 |