2. Accounting principles applied for the purpose of preparation of the consolidated financial statements

2.1. Basis for preparation of the consolidated financial statements
2.2. Going concern
2.3. Statement of compliance with IFRS
2.4. Recognition of jointly controlled operations
2.5. Business combinations
2.6. Changes to accounting principles (policy)
2.7. Sale of the organised part of the enterprise
2.8. Settlement of acquisition of the Core Business of Raiffeisen Bank Polska S.A.
2.9. Consolidation
2.10. Measurement of items denominated in foreign currencies
2.11. Interest income and expenses
2.12. Net fee and commission income
2.13. Dividend income
2.14. Net trading income
2.15. Result on investment activities
2.16. Other operating income and expenses
2.17. Income tax expense
2.18. Classification and measurement of financial assets and liabilities
2.19. Fixed assets available for sale
2.20. Investment properties
2.21. Intangible assets
2.22. Property, plant and equipment
2.23. Hedge accounting
2.24. Provisions
2.25. Leases
2.26. Financial guarantees
2.27. Employe benefits
2.28. Capital
2.29. Custody operations
2.30. Cash and cash equivalents