Annual report 2019

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  • 21. Loans and advances to customers measured at amortised cost

21. Loans and advances to customers measured at amortised cost

XLS
31.12.2019 31.12.2018
Loans and advances to customers measured at amortised cost Gross balance sheet amount Allowance Gross balance sheet amount Allowance
Loans and advances for:
Non-banking financial entities 576,521 (2,314) 687,227 (14,641)
current account loans 275,915 (1,191) 361,399 (1,837)
investment loans 195,443 (614) 96,596 (11,743)
other loans 105,163 (509) 229,232 (1,061)
Retail customers: 29,997,525 (1,158,392) 27,001,876 (1,066,974)
mortgage loans 18,526,757 (301,880) 16,054,648 (333,352)
other loans 11,470,768 (856,512) 10,947,228 (733,622)
Corporate customers: 40,365,447 (1,939,521) 42,613,747 (1,858,267)
current account loans 20,395,569 (1,163,590) 17,766,706 (984,066)
investment loans 14,066,034 (571,781) 15,161,760 (627,944)
other loans 5,903,844 (204,150) 9,685,281 (246,257)
Including retail farmers: 8,732,840 (408,748) 8,681,538 (379,402)
current account loans 4,389,269 (206,874) 4,312,606 (160,364)
investment loans 4,328,560 (200,839) 4,360,251 (218,750)
other loans 15,011 (1,035) 8,681 (288)
Public sector institutions: 129,915 (1,925) 190,073 (1,961)
current account loans 93,583 (1,294) 48,738 (550)
investment loans 35,635 (623) 36,056 (505)
other loans 697 (8) 105,279 (906)
Lease receivables 3,995,444 (126,057) 3,561,739 (115,118)
Total loans and advances to customers measured at amortised cost 75,064,852 (3,228,209) 74,054,662 (3,056,961)

 

Loans and advances to customers by stages

XLS
31.12.2019 Stage 1 Stage 2 Stage 3
Loans and advances for: 63,874,173 6,910,703 4,279,976
Non-banking financial entities 575,529 84 908
Retail customers 26,877,993 1,786,916 1,332,616
Corporate customers: 33,009,871 4,606,005 2,749,571
including retail farmers 6,997,926 966,263 768,651
Public sector entities: 127,419 2,362 134
Lease receivables 3,283,361 515,336 196,747
Impairment allowance on loans and receivables for: (462,118) (481,781) (2,284,310)
Non-banking financial entities (1,907) (10) (397)
Retail customers (185,466) (206,902) (766,024)
Corporate customers: (246,545) (248,549) (1,444,427)
including retail farmers (34,731) (77,123) (296,894)
Public sector entities (1,756) (82) (87)
Lease receivables (26,444) (26,238) (73,375)
Net loans and advances to customers measured at amortised cost 63,412,055 6,428,922 1,995,666
XLS
31.12.2018 Stage 1 Stage 2 Stage 3
Loans and advances for: 63,546,544 6,350,530 4,157,588
Non-banking financial entities 659,169 325 27,733
Retail customers 23,846,696 1,932,196 1,222,984
Corporate customers: 35,846,876 3,992,327 2,774,544
including retail farmers 7,114,796 980,508 586,234
Public sector entities: 189,960 – 113
Lease receivables 3,003,843 425,682 132,214
Impairment allowance on loans and receivables for: (513,974) (505,675) (2,037,312)
Non-banking financial entities (2,931) (42) (11,668)
Retail customers (190,035) (244,253) (632,686)
Corporate customers: (296,086) (239,127) (1,323,054)
including retail farmers (78,708) (85,095) (215,599)
Public sector entities (1,887) – (74)
Lease receivables (23,035) (22,253) (69,830)
Net loans and advances to customers measured at amortised cost 63,032,570 5,844,855 2,120,276

 

The portfolio of amounts due from customers includes assets purchased or originated with impaired value (POCI – purchased or originated credit-impaired asset), which are presented in Stage 2 or 3 depending on the credit risk level assessment, whose net balance sheet value as at 31 December 2019 is PLN 389,808 thousand (PLN 62,702 thousand in Stage 2, PLN 327,106 thousand in Stage 3) and as at 31 December 2018 is PLN 681,549 thousand (PLN 8,245 thousand in Stage 2, PLN 673,304 thousand in Stage 3).

XLS
Change in impairment allowances Stage 1 Stage 2 Stage 3 Total
Opening balance 1.01.2019 (513,974) (505,675) (2,037,312) (3,056,961)
Increase due to acquisition or origination (199 492) (98,756) (106,446) (404,694)
Decrease due to derecognition 31,927 11,549 75,258 118,734
Changes resulting from the change in credit risk (net) 216,288 99,516 (457,651) (141,847)
Use of allowances – – 203,386 203,386
Other changes (including foreign exchange differences) 3,133 11,585 38,455 53,173
Closing balance 31.12.2019 (462,118) (481,781) (2,284,310) (3,228,209)
Change in impairment allowances Stage 1 Stage 2 Stage 3 Total*
Balance at 1.01.2018 in accordance with IAS 39 (2,784,780)
Change resulting from IFRS 9 implementation (805,856)
Balance as at 1.01.2018 in accordance with IFRS 9 (279,307) (492,909) (2,818,420) (3,590,636)
Increase due to acquisition or origination (391,192) (101,447) (66,795) (559,434)
Decrease due to derecognition 19,873 8,090 56,583 84,546
Changes resulting from the change in credit risk (net) 83,623 (31,728) (389,744) (337,849)
Use of allowances 2 15 1,193,113 1,193,130
Other changes (including foreign exchange differences) 53,027 112,304 (12,049) 153,282
Balance at 31.12.2018 (513,974) (505,675) (2,037,312) (3,056,961)
* The table for 31 December 2018 presents impairment allowance divided by stages, excluding the division as at opening balance.

 

The total balance of long-term loans and advances due to customers as at 31 December 2019 amounted to PLN 62,668,563 thousand (PLN 64,485,484 thousand as at 31 December 2018).

XLS
Loans by currency 31.12.2019 31.12.2018
CHF 4,839,915 5,166,681
EUR 49,088 56,277
PLN 13,634,997 10,828,584
USD 2,757 3,106
Total 18,526,757 16,054,648
XLS
31.12.2019
Value of CHF loan portfolio Gross balance sheet amount including CHF exposures Allowance including CHF exposures
Loans and advances for:
Non-banking financial entities 576,521 – (2,314) –
current account loans 275,915 – (1,191) –
investment loans 195,443 – (614) –
other loans 105,163 – (509) –
Retail customers: 29,997,525 4,898,041 (1,158,392) (173,819)
mortgage loans 18,526,757 4,839,915 (301,880) (164,191)
other loans 11,470,768 58,126 (856,512) (9,628)
Corporate customers: 40,365,447 148,434 (1,939,521) (8,532)
current account loans 20,395,569 135,201 (1,163,590) (5,542)
investment loans 14,066,034 11,096 (571,781) (2,986)
other loans 5,903,844 2,137 (204,150) (4)
Including retail farmers: 8,732,840 3,447 (408,748) (261)
current account loans 4,389,269 3,306 (206,874) (261)
investment loans 4,328,560 141 (200,839) –
other loans 15,011 – (1,035) –
Public sector institutions: 129,915 – (1,925) –
current account loans 93,583 – (1,294) –
investment loans 35,635 – (623) –
other loans 697 – (8) –
Lease receivables 3,995,444 42,710 (126,057) (7,558)
Total loans and advances 75,064,852 5,089,185 (3,228,209) (189,909)
XLS
31.12.2018
Value of CHF loan portfolio Gross balance
sheet amount 		including CHF exposures Allowance including CHF exposures
Loans and advances for:
Non-banking financial entities 687,227 – (14,641) –
current account loans 361,399 – (1,837) –
investment loans 96,596 – (11,743) –
other loans 229,232 – (1,061) –
Retail customers: 27,001,876 5,234,042 (1,066,974) (199,108)
mortgage loans 16,054,648 5,166,681 (333,352) (190,402)
other loans 10,947,228 67,361 (733,622) (8,706)
Corporate customers: 42,613,747 102,654 (1,858,267) (7,647)
current account loans 17,766,706 49,814 (984,066) (4,375)
investment loans 15,161,760 13,396 (627,944) (3,264)
other loans 9,685,281 39,444 (246,257) (8)
Including retail farmers: 8,681,538 – (379,402) –
current account loans 4,312,606 – (160,364) –
investment loans 4,360,251 – (218,750) –
other loans 8,681 – (288) –
Public sector institutions: 190,073 – (1,961) –
current account loans 48,738 – (550) –
investment loans 36,056 – (505) –
other loans 105,279 – (906) –
Lease receivables 3,561,739 38,531 (115,118) (14,519)
Total loans and advances 74,054,662 5,375,227 (3,056,961) (221,274)
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