Key Benefits:
REGULATION OF THE FINANCE MINISTER 1)
of 11 August 2011
on the determination of the model account plan for banks
On the basis of art. 83 (1) 2 point 1 of the Act of 29 September 1994. of accounting (Dz. U. 2009 r. Nr 152, poz. 1223, as of late. 1. 2) ) The following shall be managed:
§ 1. A model account plan for banks is set up as an annex to the Regulation.
§ 2. The Regulation shall apply for the first time to the financial statements drawn up for the financial year starting in 2012.
§ 3. The Regulation of the Minister of Finance of 15 October 2008 is repealed. on the determination of the model account plan for banks (Dz. U. Nr 195, poz. 1202).
§ 4. The Regulation shall enter into force after 14 days from the date of the announcement.
Minister of Finance: wz. Mr Kotecki
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1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).
2) Amendments to the text of the single law have been announced in the Dz. U. 2009 r. Nr 157, poz. 1241 and No. 165, pos. 1316, of 2010 Nr 47, poz. 278 and 2011 No. 102, pos. 585.
Annex 1. [ MASTER CHART OF ACCOUNTS FOR BANKS]
Annex to the Regulation of the Minister of Finance
of 11 August 2011 (pos. 1082)
MASTER CHART OF ACCOUNTS FOR BANKS
| Team 0 |
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| Fixed assets |
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| 01 |
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Grants |
|
|
010 |
|
Grants |
| 02 |
|
|
Shares and shares in subsidiaries, associates, associates, and minority interests and shares |
|
|
020 |
|
Shares and shares in subsidiaries |
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|
021 |
|
Shares and shares in non-financial subsidiaries |
|
|
022 |
|
Shares and shares in co-dependent financial entities |
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|
023 |
|
Shares and shares in non-financial interdependent entities |
|
|
024 |
|
Shares and shares in associated financial entities |
|
|
025 |
|
Shares and shares in non-financial associate entities |
|
|
026 |
|
Minority shareholdings and shares in financial entities |
|
|
027 |
|
Minority shareholdings and shares in non-financial entities |
|
|
028 |
|
Impairment losses |
| 03 |
|
|
Tangible fixed assets |
|
|
030 |
|
Real estate |
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|
031 |
|
Other fixed assets |
|
|
032 |
|
Fixed assets under construction |
|
|
033 |
|
Real estate assets |
|
|
038 |
|
Impairment losses |
|
|
039 |
|
Redemptions |
| 04 |
|
|
Intangible assets |
|
|
040 |
|
Intangible assets |
|
|
048 |
|
Impairment losses |
|
|
049 |
|
Redemptions |
| 05 |
|
|
Tangible and intangible fixed assets covered by leasing, rental and lease contracts |
|
|
050 |
|
Tangible and intangible fixed assets adopted on the basis of financial lease agreements |
|
|
051 |
|
Claims on financial leases in property, fixed assets and intangible assets |
|
|
052 |
|
Tangible and intangible assets in the operational leasing |
|
|
053 |
|
Tangible fixed assets in lease or in lease |
|
|
058 |
|
Impairment losses |
|
|
059 |
|
Redemptions |
| 06 |
|
|
Other fixed assets |
|
|
060 |
|
Outlays on intangible assets |
|
|
068 |
|
Impairment losses |
| 09 |
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|
Fixed assets taken over debts and intended for sale |
|
|
090 |
|
Real estate |
|
|
091 |
|
Other fixed assets |
|
|
092 |
|
Fixed assets under construction |
|
|
094 |
|
Intangible assets |
|
|
095 |
|
Fixed assets for sale |
|
|
096 |
|
Other fixed assets for sale |
|
|
098 |
|
Impairment losses |
|
|
|
|
Team 1 |
|
|
|
|
Operations involving cash and operations with financial entities |
| 10 |
|
|
Cassette |
|
|
100 |
|
Cash (banknotes and coins) |
|
|
101 |
|
Travellers ' cheques |
|
|
102 |
|
Non-monetary gold and other precious metals |
|
|
103 |
|
Marks |
|
|
104 |
|
Travelling cheques of own emissions |
|
|
105 |
|
Banker cheques |
| 11 |
|
|
Claims and liabilities to the central bank |
|
|
110 |
|
Current operations with central bank |
|
|
|
1100 |
nostro current account |
|
|
|
1101 |
loro current account |
|
|
111 |
|
Forward operations with the central bank |
|
|
|
1110 |
Investments |
|
|
|
1111 |
deposits |
|
|
112 |
|
Auction turnover of securities |
|
|
|
1120 |
Investments |
|
|
|
1121 |
loans |
|
|
113 |
|
Refinance operations |
|
|
|
1130 |
Vex |
|
|
|
1131 |
lombardic loan |
|
|
|
1132 |
Financial credit for the implementation of the recovery programme |
|
|
|
1133 |
Refinancing credit for central investments |
|
|
|
1134 |
credit for interest capitalised on loans for central investment |
|
|
|
1135 |
a refinancing credit for cash repleadas |
|
|
|
1136 |
other refinancing loans |
|
|
|
1139 |
Loans not paid on time |
|
|
114 |
|
Other operations with the central bank |
|
|
|
1140 |
claims |
|
|
|
1141 |
Commitments |
|
|
119 |
|
Interest on operations with the central bank |
|
|
|
1190 |
claims |
|
|
|
1191 |
Commitments |
| 12 |
|
|
Normal receivables from financial entities and special-purpose reserves/receivables from financial entities without loss of value and reserve for incurred but unrecognised losses (IBNR) |
|
|
120 |
|
Current accounts |
|
|
|
1200 |
nostro current account |
|
|
|
1201 |
loro current account |
|
|
122 |
|
Deposits |
|
|
123 |
|
Loans |
|
|
|
1230 |
the difference between the nominal value and the purchase price |
|
|
124 |
|
Purchased receivables |
|
|
|
1240 |
the difference between the nominal value and the purchase price |
|
|
125 |
|
Guarantees fulfilled |
|
|
127 |
|
Other claims |
|
|
128 |
|
Special-purpose reserves/provisions for the incurred but unpaid losses (IBNR) |
|
|
129 |
|
Interest |
|
|
|
1290 |
claims |
|
|
|
1291 |
Commitments |
| 13 |
|
|
Receivables under observation from financial entities and reserves/receivables from financial entities with recorded loss of value of portfolios and write-offs of impairment |
|
|
132 |
|
Deposits |
|
|
133 |
|
Loans |
|
|
|
1330 |
the difference between the nominal value and the purchase price |
|
|
134 |
|
Purchased receivables |
|
|
|
1340 |
the difference between the nominal value and the purchase price |
|
|
135 |
|
Guarantees fulfilled |
|
|
137 |
|
Other claims |
|
|
138 |
|
Special provisions/write-dowing write-downers |
|
|
139 |
|
Interest |
| 14 |
|
|
Receivables below the standard from financial entities and reserves/receivables from financial entities with recorded loss of value assessed on an individual basis and write-offs of impairment |
|
|
142 |
|
Deposits |
|
|
143 |
|
Loans |
|
|
|
1430 |
the difference between the nominal value and the purchase price |
|
|
144 |
|
Purchased receivables |
|
|
|
1440 |
the difference between the nominal value and the purchase price |
|
|
145 |
|
Guarantees fulfilled |
|
|
147 |
|
Other claims |
|
|
148 |
|
Special provisions/write-dowing write-downers |
|
|
149 |
|
Interest |
| 15 |
|
|
Dubious claims on financial entities and special-purpose reserves |
|
|
152 |
|
Deposits |
|
|
153 |
|
Loans |
|
|
|
1530 |
the difference between the nominal value and the purchase price |
|
|
154 |
|
Purchased receivables |
|
|
|
1540 |
the difference between the nominal value and the purchase price |
|
|
155 |
|
Guarantees fulfilled |
|
|
157 |
|
Other claims |
|
|
158 |
|
Provisions |
|
|
159 |
|
Interest |
| 16 |
|
|
Receivables from financial entities and special-purpose reserves |
|
|
162 |
|
Deposits |
|
|
163 |
|
Loans |
|
|
|
1630 |
the difference between the nominal value and the purchase price |
|
|
164 |
|
Purchased receivables |
|
|
|
1640 |
the difference between the nominal value and the purchase price |
|
|
165 |
|
Guarantees fulfilled |
|
|
167 |
|
Other claims |
|
|
168 |
|
Provisions |
|
|
169 |
|
Interest |
| 17 |
|
|
Liabilities and other claims on financial entities and special-purpose provisions |
|
|
170 |
|
Current accounts |
|
|
171 |
|
Fixed-term deposits and blocked |
|
|
172 |
|
Current and timely special purpose fund accounts |
|
|
173 |
|
Loans |
|
|
175 |
|
Claims and liabilities on cash collateral |
|
|
177 |
|
Subordinated liabilities and other liabilities |
|
|
|
1770 |
subordinated liabilities |
|
|
|
1771 |
Other liabilities |
|
|
178 |
|
Provisions |
|
|
179 |
|
Interest |
|
|
|
1790 |
claims |
|
|
|
1791 |
Commitments |
| 18 |
|
|
Receivables and liabilities measured at fair value through profit or loss, including those for trading, from financial entities |
|
|
180 |
|
Current accounts |
|
|
181 |
|
Deposits |
|
|
182 |
|
Fixed-term deposits and blocked |
|
|
183 |
|
Loans granted and received |
|
|
|
1830 |
loans granted |
|
|
|
1831 |
loans received |
|
|
184 |
|
Short selling accounts |
|
|
185 |
|
Purchased receivables |
|
|
186 |
|
Guarantees fulfilled |
|
|
187 |
|
Other claims and liabilities |
|
|
|
1870 |
other claims |
|
|
|
1871 |
Other liabilities |
|
|
188 |
|
Interest |
|
|
|
1880 |
claims |
|
|
|
1881 |
Commitments |
| 19 |
|
|
Other operations with financial entities |
|
|
190 |
|
Claims |
|
|
191 |
|
Commitments |
|
|
|
|
Team 2 |
|
|
|
|
Operations with non-financial entities |
| 20 |
|
|
Normal receivables from non-financial entities and special-purpose reserves/receivables from non-financial entities without impairment and reserves for the incurred, but unpaid losses (IBRN) |
|
|
200 |
|
Loans |
|
|
|
2000 |
the difference between the nominal value and the purchase price |
|
|
204 |
|
Purchased receivables |
|
|
|
2040 |
the difference between the nominal value and the purchase price |
|
|
205 |
|
Guarantees fulfilled |
|
|
207 |
|
Other claims |
|
|
208 |
|
Special-purpose reserves/provisions for the incurred but unpaid losses (IBNR) |
|
|
209 |
|
Interest |
| 21 |
|
|
Receivables under observation from non-financial entities and the special-purpose reserve/receivables from non-financial entities with the reported loss of portfolio rated value and write-downed write-offs |
|
|
210 |
|
Loans |
|
|
|
2100 |
the difference between the nominal value and the purchase price |
|
|
214 |
|
Purchased receivables |
|
|
|
2140 |
the difference between the nominal value and the purchase price |
|
|
215 |
|
Guarantees fulfilled |
|
|
217 |
|
Other claims |
|
|
218 |
|
Special provisions/write-dowing write-downers |
|
|
219 |
|
Interest |
| 22 |
|
|
Receivables below the standard from non-financial entities and the special-purpose reserve/receivables from non-financial entities with a reported loss of value assessed individually and write-offs for impairment |
|
|
220 |
|
Loans |
|
|
|
2200 |
the difference between the nominal value and the purchase price |
|
|
224 |
|
Purchased receivables |
|
|
|
2240 |
the difference between the nominal value and the purchase price |
|
|
225 |
|
Guarantees fulfilled |
|
|
227 |
|
Other claims |
|
|
228 |
|
Special provisions/write-dowing write-downers |
|
|
229 |
|
Interest |
| 23 |
|
|
Dubious claims on non-financial entities and the special-purpose reserve |
|
|
230 |
|
Loans |
|
|
|
2300 |
the difference between the nominal value and the purchase price |
|
|
234 |
|
Purchased receivables |
|
|
|
2340 |
the difference between the nominal value and the purchase price |
|
|
235 |
|
Guarantees fulfilled |
|
|
237 |
|
Other claims |
|
|
238 |
|
Provisions |
|
|
239 |
|
Interest |
| 24 |
|
|
Receivables lost from non-financial entities and provisions |
|
|
240 |
|
Loans |
|
|
|
2400 |
the difference between the nominal value and the purchase price |
|
|
244 |
|
Purchased receivables |
|
|
|
2440 |
the difference between the nominal value and the purchase price |
|
|
245 |
|
Guarantees fulfilled |
|
|
247 |
|
Other claims |
|
|
248 |
|
Provisions |
|
|
249 |
|
Interest |
| 27 |
|
|
Liabilities and other claims on non-financial entities and the special-purpose reserve |
|
|
270 |
|
Current accounts |
|
|
271 |
|
Fixed-term deposits and blocked |
|
|
272 |
|
Special-purpose fund accounts-current and forward |
|
|
273 |
|
Loans |
|
|
274 |
|
Austerity accounts-current and forward |
|
|
275 |
|
Cash collateral commitments |
|
|
276 |
|
Savings Bons |
|
|
277 |
|
Subordinated liabilities and other liabilities |
|
|
|
2770 |
subordinated liabilities |
|
|
|
2771 |
Other liabilities |
|
|
278 |
|
Provisions |
|
|
279 |
|
Interest |
|
|
|
2790 |
claims |
|
|
|
2791 |
Commitments |
| 28 |
|
|
Receivables and liabilities measured at fair value through profit or loss, including those for trading, from non-financial entities |
|
|
280 |
|
Current accounts |
|
|
281 |
|
Deposits |
|
|
282 |
|
Fixed-term deposits and blocked |
|
|
283 |
|
Loans granted and received |
|
|
|
2830 |
loans granted |
|
|
|
2831 |
loans received |
|
|
284 |
|
Short selling accounts |
|
|
285 |
|
Purchased receivables |
|
|
286 |
|
Guarantees fulfilled |
|
|
287 |
|
Other claims and liabilities |
|
|
|
2870 |
other claims |
|
|
|
2871 |
Other liabilities |
|
|
288 |
|
Interest |
|
|
|
2880 |
claims |
|
|
|
2881 |
Commitments |
| 29 |
|
|
Other operations with non-financial entities |
|
|
290 |
|
Claims |
|
|
291 |
|
Commitments |
| Team 3 |
|||
| Operations with government and local government institutions |
|||
| 30 |
|
|
Normal receivables from government and foreign reserve/receivables/receivables from general government without impairment and reserves for incurred but unpaid losses (IBRN) |
|
|
300 |
|
Loans |
|
|
|
3000 |
the difference between the nominal value and the purchase price |
|
|
304 |
|
Purchased receivables |
|
|
|
3040 |
the difference between the nominal value and the purchase price |
|
|
305 |
|
Guarantees fulfilled |
|
|
307 |
|
Other claims |
|
|
308 |
|
Special-purpose reserves/provisions for the incurred but unpaid losses (IBNR) |
|
|
309 |
|
Interest |
| 31 |
|
|
Receivables under observation from local government and reserves/receivables of general government with a loss of value of portfolio assessed and write-dowed write-downers |
|
|
310 |
|
Loans |
|
|
|
3100 |
the difference between the nominal value and the purchase price |
|
|
314 |
|
Purchased receivables |
|
|
|
3140 |
the difference between the nominal value and the purchase price |
|
|
315 |
|
Guarantees fulfilled |
|
|
317 |
|
Other claims |
|
|
318 |
|
Special provisions/write-dowing write-downers |
|
|
319 |
|
Interest |
| 32 |
|
|
Receivables below the standard from local government and reserves/receivables from general government with recorded loss of value assessed individually and write-offs for impairment |
|
|
320 |
|
Loans |
|
|
|
3200 |
the difference between the nominal value and the purchase price |
|
|
324 |
|
Purchased receivables |
|
|
|
3240 |
the difference between the nominal value and the purchase price |
|
|
325 |
|
Guarantees fulfilled |
|
|
327 |
|
Other claims |
|
|
328 |
|
Special provisions/write-dowing write-downers |
|
|
329 |
|
Interest |
| 33 |
|
|
Claims of doubtful government and special-purpose reserve |
|
|
330 |
|
Loans |
|
|
|
3300 |
the difference between the nominal value and the purchase price |
|
|
334 |
|
Purchased receivables |
|
|
|
3340 |
the difference between the nominal value and the purchase price |
|
|
335 |
|
Guarantees fulfilled |
|
|
337 |
|
Other claims |
|
|
338 |
|
Provisions |
|
|
339 |
|
Interest |
| 34 |
|
|
Receivables lost from general government and customs reserves |
|
|
340 |
|
Loans |
|
|
|
3400 |
the difference between the nominal value and the purchase price |
|
|
344 |
|
Purchased receivables |
|
|
|
3440 |
the difference between the nominal value and the purchase price |
|
|
345 |
|
Guarantees fulfilled |
|
|
347 |
|
Other claims |
|
|
348 |
|
Provisions |
|
|
349 |
|
Interest |
| 37 |
|
|
Liabilities and other claims on general government and special reserve assets |
|
|
370 |
|
Current accounts |
|
|
371 |
|
Fixed-term deposits and blocked |
|
|
372 |
|
Special-purpose fund accounts-current and forward |
|
|
373 |
|
Loans |
|
|
375 |
|
Cash collateral commitments |
|
|
377 |
|
Subordinated liabilities and other liabilities |
|
|
|
3770 |
subordinated liabilities |
|
|
|
3771 |
Other liabilities |
|
|
378 |
|
Provisions |
|
|
379 |
|
Interest |
|
|
|
3790 |
claims |
|
|
|
3791 |
Commitments |
| 38 |
|
|
Claims and liabilities measured at fair value by profit or loss, including those intended for trading, from government |
|
|
380 |
|
Current accounts |
|
|
381 |
|
Deposits |
|
|
382 |
|
Fixed-term deposits and blocked |
|
|
383 |
|
Loans granted and received |
|
|
|
3830 |
loans granted |
|
|
|
3831 |
loans received |
|
|
384 |
|
Short selling accounts |
|
|
385 |
|
Purchased receivables |
|
|
386 |
|
Guarantees fulfilled |
|
|
387 |
|
Other claims and liabilities |
|
|
|
3870 |
other claims |
|
|
|
3871 |
Other liabilities |
|
|
388 |
|
Interest |
|
|
|
3880 |
claims |
|
|
|
3881 |
Commitments |
| 39 |
|
|
Other operations with government and local government institutions |
|
|
390 |
|
Claims |
|
|
391 |
|
Commitments |
|
|
|
|
Team 4 |
|
|
|
|
Securities |
| 40 |
|
|
Transactions with commitment to repurchase |
|
|
400 |
|
Purchase of securities with a commitment to repurchase |
|
|
401 |
|
Sale of securities with a commitment to repurchase |
|
|
409 |
|
Interest |
|
|
|
4090 |
claims |
|
|
|
4091 |
Commitments |
| 41 |
|
|
Securities valued at fair value through profit or loss, including those intended for trading |
|
|
410 |
|
Securities representing the right to capital intended for trading |
|
|
411 |
|
Securities other than those representing the rights of capital intended for trading |
|
|
|
4110 |
the negative difference between the nominal value and the higher of the purchase price |
|
|
|
4111 |
the positive difference between the nominal value and the lower purchase price |
|
|
412 |
|
Other securities held for trading |
|
|
413 |
|
Securities measured at fair value through profit or loss representing the right to capital |
|
|
414 |
|
Securities valued at fair value through profit or loss unshowing equity |
|
|
|
4140 |
the negative difference between the nominal value and the higher of the purchase price |
|
|
|
4141 |
the positive difference between the nominal value and the lower purchase price |
|
|
415 |
|
Other securities measured at fair value through profit or loss |
|
|
419 |
|
Interest |
| 42 |
|
|
Securities available for sale |
|
|
420 |
|
Securities representing the right to capital |
|
|
421 |
|
Securities other than those representing rights to capital |
|
|
|
4210 |
the negative difference between the nominal value and the higher of the purchase price |
|
|
|
4211 |
the positive difference between the nominal value and the lower purchase price |
|
|
422 |
|
Other securities |
|
|
429 |
|
Interest |
| 43 |
|
|
Held-to-maturity |
|
|
430 |
|
Securities other than those representing rights to capital |
|
|
|
4300 |
the negative difference between the nominal value and the higher of the purchase price |
|
|
|
4301 |
the positive difference between the nominal value and the lower purchase price |
|
|
431 |
|
Other securities |
|
|
438 |
|
Impairment losses |
|
|
439 |
|
Interest |
| 46 |
|
|
Issuance of own securities |
|
|
460 |
|
Securities valued at fair value through profit or loss, including those intended for trading |
|
|
|
4601 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4602 |
the positive difference between the nominal value and the higher sales price than that |
|
|
461 |
|
Securities that are not eligible for financial liabilities at fair value through profit or loss, including those that are intended for trading |
|
|
|
4611 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4612 |
the positive difference between the nominal value and the higher sales price than that |
|
|
462 |
|
A list of pledges measured at fair value through profit or loss, including those intended for trading |
|
|
|
4621 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4622 |
the positive difference between the nominal value and the higher sales price than that |
|
|
463 |
|
Pledged lists that are not eligible for financial liabilities at fair value through profit or loss, including those to be traded |
|
|
|
4631 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4632 |
the positive difference between the nominal value and the higher sales price than that |
|
|
464 |
|
Concentrated pledge lists measured at fair value through profit or loss, including those intended for trading |
|
|
|
4641 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4642 |
the positive difference between the nominal value and the higher sales price than that |
|
|
465 |
|
Concentrated pledges not eligible for financial liabilities measured at fair value through profit or loss, including those intended for trading |
|
|
|
4651 |
the negative difference between the nominal value and the lower sales price |
|
|
|
4652 |
the positive difference between the nominal value and the higher sales price than that |
|
|
469 |
|
Interest |
|
|
|
|
Team 5 |
|
|
|
|
Miscellaneous operations |
| 50 |
|
|
Interbank accounts |
|
|
500 |
|
Focused cheques |
|
|
501 |
|
Interbank accounts |
|
|
|
5010 |
claims on interbank accounts |
|
|
|
5011 |
Cross-bank account liabilities |
| 51 |
|
|
Cross-branch accounts |
|
|
510 |
|
Branch offices with branches |
|
|
511 |
|
Division between branches |
|
|
512 |
|
Settlement with brokerage offices |
| 52 |
|
|
Settlements in securities operations and derivatives |
|
|
520 |
|
Clearing with brokers |
|
|
522 |
|
Settlement with issuers of securities |
|
|
523 |
|
Securities settlement accounts |
|
|
524 |
|
Settlement of derivative operations |
|
|
525 |
|
Options for the purchase of options |
|
|
526 |
|
Options for the sale of options |
|
|
527 |
|
Assets and liabilities of derivatives |
| 53 |
|
|
Costs and revenues billed over time |
|
|
530 |
|
Costs paid in advance |
|
|
531 |
|
Revenue collected from the top |
|
|
532 |
|
Costs to be paid |
|
|
533 |
|
Income to receive |
|
|
534 |
|
Negative Company Value |
|
|
536 |
|
Issues related to the issue of own securities |
|
|
537 |
|
Settlement of differences in swap transactions |
| 54 |
|
|
Reserved Revenue |
|
|
540 |
|
Interest reserved |
|
|
541 |
|
Restricted interest capitalised |
|
|
542 |
|
Other Reserved Revenue |
| 55 |
|
|
Creditors and debtors differ, special-purpose reserves, write-offs of value |
|
|
550 |
|
Sundry debtors |
|
|
551 |
|
Different creditors |
|
|
552 |
|
Surrotable support with the Polish Post |
|
|
553 |
|
Public-law settlements |
|
|
554 |
|
Payment card settlements |
|
|
555 |
|
Accounts for the aid granted to companies with limited liability |
|
|
556 |
|
Settlement with the funds set up within the structure of the bank |
|
|
558 |
|
Write-offs |
|
|
559 |
|
Interest |
|
|
|
5590 |
claims |
|
|
|
5591 |
Commitments |
| 56 |
|
|
Clearance of pre-emptive |
|
|
560 |
|
Settlement of assets taken over debts |
| 57 |
|
|
Stocks |
|
|
570 |
|
Stocks related to the bank's side-by-side activities |
|
|
571 |
|
Divestiture inventory taken too long |
|
|
578 |
|
Impairment losses |
| 58 |
|
|
Assets and reserves for income tax and other reserves |
|
|
580 |
|
Deferred tax assets |
|
|
581 |
|
Deferred tax provisions |
|
|
582 |
|
Provisions for future liabilities |
|
|
583 |
|
Provisions for off-balance-sheet liabilities |
|
|
584 |
|
Reserve for general risk |
|
|
585 |
|
Reserve for security of pledgings |
| 59 |
|
|
Technical accounts |
|
|
590 |
|
Exchange Items |
|
|
599 |
|
Replacement Item Balance |
|
|
|
|
Team 6 |
|
|
|
|
Own funds |
| 60 |
|
|
Basic own funds |
|
|
600 |
|
Core Capital (Fund) |
|
|
601 |
|
Contributions payable to core capital |
|
|
602 |
|
Own shares |
|
|
603 |
|
Reserve capital (fund) |
|
|
604 |
|
Reserve Capital (Fund) |
|
|
605 |
|
General Risk Fund for an unidentified risk of banking activities |
|
|
606 |
|
Result from previous years |
|
|
607 |
|
Other funds |
| 61 |
|
|
Supplementary own funds |
|
|
611 |
|
Revaluation fund capital (fund) |
|
|
|
6110 |
Tangible assets |
|
|
|
6111 |
financial assets |
|
|
|
6112 |
intangible assets |
|
|
|
6113 |
on exchange rate differences |
|
|
|
6114 |
deferred tax assets |
|
|
|
6115 |
effective part of the cash flow hedging |
|
|
|
6116 |
effective part of securing investments in foreign entities |
|
|
612 |
|
Other funds |
| 65 |
|
|
Financial result |
|
|
650 |
|
Financial result in approval |
|
|
652 |
|
Income Tax |
|
|
653 |
|
Write-offs of net profit in the financial year |
|
|
|
|
Team 7 |
|
|
|
|
Costs and losses |
| 70 |
|
|
Costs of operations with financial entities |
|
|
700 |
|
Interest |
|
|
702 |
|
Commissions |
|
|
707 |
|
Other costs |
| 71 |
|
|
Costs of operations with non-financial entities |
|
|
710 |
|
Interest |
|
|
712 |
|
Commissions |
|
|
717 |
|
Other costs |
| 72 |
|
|
Costs of operations with government and local government institutions |
|
|
720 |
|
Interest |
|
|
722 |
|
Commissions |
|
|
727 |
|
Other costs |
| 73 |
|
|
Securities operation costs |
|
|
730 |
|
Interest on securities operations with a commitment to repurchase |
|
|
731 |
|
Costs of operations of securities at fair value through profit or loss, including those intended for trading |
|
|
732 |
|
The costs of the securities operations available for sale |
|
|
733 |
|
Costs of the operation of securities held to maturity |
|
|
734 |
|
Securities issue costs |
|
|
735 |
|
Costs for short selling of securities |
|
|
737 |
|
Other costs |
| 74 |
|
|
Other costs from financial operations |
|
|
741 |
|
Replacement costs |
|
|
742 |
|
Costs of speculative derivatives operations |
|
|
743 |
|
Costs of hedging operations |
|
|
745 |
|
Costs for differences in the valuation of gold and precious metals |
|
|
746 |
|
Costs of guarantee off-balance-sheet liabilities |
|
|
747 |
|
Other costs |
| 75 |
|
|
Bank and amortisation costs |
|
|
750 |
|
Personnel costs |
|
|
751 |
|
Costs in kind |
|
|
752 |
|
Taxes and charges |
|
|
753 |
|
Costs incurred in favour of the Bank Guarantee Fund |
|
|
754 |
|
Incidental expenses |
|
|
755 |
|
Depreciation write-dowers |
|
|
757 |
|
Other costs |
| 76 |
|
|
Write-offs/write-downing write-downers |
|
|
760 |
|
Write-dowed write-offs/write-downed write-downers |
|
|
761 |
|
Impairment charges for securities |
|
|
762 |
|
Write-offs of shares and shares in subsidiaries, associates, associates and minority shares and shares |
|
|
763 |
|
Write-offs of other financial instruments |
|
|
766 |
|
Write-dowed write-offs/write-offs/write-offs on contingent liabilities |
|
|
767 |
|
Write-offs of the general risk reserve |
|
|
768 |
|
Write-offs on funds |
|
|
769 |
|
Write-offs of reserves for security of pledges |
| 77 |
|
|
Other operating costs |
|
|
770 |
|
Expenses on sale, liquidation of fixed assets, intangible assets and other fixed assets |
|
|
771 |
|
Write-offs for impairment of tangible assets and intangible assets |
|
|
772 |
|
Write-downed write-offs of tangible assets and intangible assets covered by financial leasing contracts, leases and leases |
|
|
773 |
|
Costs of inventories of expired, decommitted and irrecoverable amounts |
|
|
774 |
|
Costs for damages, penalties and fines |
|
|
775 |
|
Costs for the transfer of donations |
|
|
776 |
|
Write-offs of provisions for future liabilities |
|
|
777 |
|
Other operating costs |
| 78 |
|
|
Extraordinary losses |
|
|
780 |
|
Extraordinary losses |
|
|
|
|
Team 8 |
|
|
|
|
Revenue and profits |
| 80 |
|
|
Revenue from operations with financial entities |
|
|
800 |
|
Interest |
|
|
802 |
|
Commissions |
|
|
807 |
|
Other income |
| 81 |
|
|
Revenue from operations with non-financial entities |
|
|
810 |
|
Interest |
|
|
812 |
|
Commissions |
|
|
817 |
|
Other income |
| 82 |
|
|
Revenues from operations with government and local government institutions |
|
|
820 |
|
Interest |
|
|
822 |
|
Commissions |
|
|
827 |
|
Other income |
| 83 |
|
|
Revenue from securities operations |
|
|
830 |
|
Interest on securities operations with a commitment to repurchase |
|
|
831 |
|
Revenue from operations of securities at fair value through profit or loss, including those intended for trading |
|
|
832 |
|
Revenue from the operation of securities available for sale |
|
|
833 |
|
Revenues from operations of securities held to maturity |
|
|
834 |
|
Revenues generated by the issuance of own securities |
|
|
836 |
|
Revenues from short selling of securities |
|
|
837 |
|
Other income |
| 84 |
|
|
Other revenue from financial operations |
|
|
841 |
|
Revenue from exchange operations |
|
|
842 |
|
Revenues from speculative derivatives operations |
|
|
843 |
|
Revenue from hedging derivatives operations |
|
|
845 |
|
Income for differences in the valuation of gold and precious metals |
|
|
846 |
|
Income from guarantee off-balance-sheet liabilities |
|
|
847 |
|
Other income |
| 85 |
|
|
By-revenue |
|
|
854 |
|
Proceeds from the sale of goods and services |
|
|
857 |
|
Other Side Revenue |
| 86 |
|
|
Income from the provision of reserves/write-off provisions and increases in the value of securities, shares and financial instruments |
|
|
860 |
|
Termination of the special-purpose reserve on receivables/write-off |
|
|
861 |
|
Revenue increase in securities |
|
|
862 |
|
Income from the increase in the value of shares and shares in subsidiaries, associates, associates and minority shares and shares |
|
|
863 |
|
Revenue accruing from the increase in value of financial instruments |
|
|
866 |
|
Settlement of the provisions for off-balance-sheet liabilities/termination of reserves for contingent liabilities |
|
|
867 |
|
Termination of the provisions for general risk |
|
|
869 |
|
Termination of reserves for the security of pledges |
| 87 |
|
|
Other operating income |
|
|
870 |
|
Income from sales, liquidation of fixed assets, intangible assets and other fixed assets |
|
|
871 |
|
Income from the increase in the value of tangible assets and intangible assets |
|
|
872 |
|
Income from the increase in the value of tangible assets and intangible assets covered by lease, lease and lease contracts |
|
|
873 |
|
Income from recovered, expired and uncollectible debts |
|
|
874 |
|
Income on compensations received, penalties and fines |
|
|
875 |
|
Revenues generated by donations received |
|
|
876 |
|
Income from the settlement of provisions for future liabilities |
|
|
877 |
|
Other operating income |
| 88 |
|
|
Windgains |
|
|
880 |
|
Windgains |
|
|
|
|
TEAM 9 |
|
|
|
|
Off-balance-sheet commitments granted and received |
| 90 |
|
|
Commitments of a financial nature-granted |
|
|
900 |
|
Credit lines |
|
|
901 |
|
Open Import Accreditations |
|
|
902 |
|
Accepted Trats |
|
|
903 |
|
Other commitments granted |
| 91 |
|
|
Commitments of a financial nature-received |
|
|
910 |
|
Credit lines |
|
|
911 |
|
Credit lines NBP |
|
|
912 |
|
Other commitments received |
| 92 |
|
|
Obligations of a guarantee nature-granted |
|
|
920 |
|
Confirmed Export Credits |
|
|
921 |
|
Accepted Trats |
|
|
922 |
|
Guarantees and guarantees for the repayment of loans |
|
|
923 |
|
Resureties and counter-guarantees granted |
|
|
924 |
|
Other commitments granted |
| 93 |
|
|
Obligations of a guarantee nature-received |
|
|
930 |
|
Confirmed Export Credits |
|
|
932 |
|
Guarantees and guarantees for the repayment of loans |
|
|
933 |
|
Resureties and counter-guarantees received |
|
|
934 |
|
Other commitments received |
| 94 |
|
|
Obligations for exchange operations |
|
|
940 |
|
Current currency operations |
|
|
941 |
|
Forward foreign exchange operations |
|
|
943 |
|
Exchange-rate differences in forward foreign exchange operations |
| 95 |
|
|
Liability for trading in securities |
|
|
950 |
|
Securities to be received |
|
|
951 |
|
Securities to be issued |
|
|
952 |
|
Acquisition of emissions |
| 96 |
|
|
Obligations under derivative operations-hedging operations |
|
|
960 |
|
Forward-sold derivatives |
|
|
961 |
|
Acquired forward derivatives |
|
|
962 |
|
Purchase Options |
|
|
|
9620 |
purchase option purchase |
|
|
|
9621 |
purchase option purchase |
|
|
963 |
|
Sales Options |
|
|
|
9630 |
purchase option sales |
|
|
|
9631 |
sales options sales |
| 97 |
|
|
Obligations under derivative operations-speculative operations |
|
|
970 |
|
Forward-sold derivatives |
|
|
971 |
|
Acquired forward derivatives |
|
|
972 |
|
Purchase Options |
|
|
|
9720 |
purchase option purchase |
|
|
|
9721 |
purchase option purchase |
|
|
973 |
|
Sales Options |
|
|
|
9730 |
purchase option sales |
|
|
|
9731 |
sales options sales |
| 98 |
|
|
Other commitments |
|
|
980 |
|
Liabilities in respect of tangible and intangible assets used on the basis of operating lease agreements |
|
|
981 |
|
Securities issued as guarantees |
|
|
982 |
|
Securities received as guarantees |
|
|
983 |
|
Other collateral assets |
|
|
984 |
|
Other collateral received |
|
|
985 |
|
Receivables lost |
|
|
|
9850 |
receivables lost |
|
|
|
9851 |
reserve-purpose reserve |
| 99 |
|
|
Technical accounts |
|
|
990 |
|
Exchange items (currency accounts) |
|
|
991 |
|
Off-balance-of-balance exchange differences |
|
|
999 |
|
Exchange position equivalent (gold accounts) |
