38.2 Quantitative data
| Loan receivables from clients measured at amortized cost | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Gross carrying amount | ||||||||||
| Beginning of the period | 163 118 | 28 238 | 12 329 | 5 291 | 208 976 | 170 284 | 17 609 | 10 980 | 6 054 | 204 927 |
| Recognition of instruments at the time of acquisition, creation, granting | 58 460 | - | - | 6 | 58 466 | 47 445 | - | - | 1 | 47 446 |
| Changes attributable to valuation, sale, exclusion or expiration of the instrument | -40 618 | -4 955 | -2 559 | -1 132 | -49 264 | -39 726 | -694 | -816 | -734 | -41 970 |
| Change attributable to modification of cash flows concerning the given instrument | -2 | -1 | - | - | -3 | -7 | -1 | -3 | - | -11 |
| Assets from the statement of financial position | - | - | -1 678 | -57 | -1 735 | - | - | -1 822 | -39 | -1 861 |
| Reclassification to basket 1 | 7 958 | -7 665 | -293 | - | - | 4 833 | -4 765 | -68 | - | - |
| Reclassification to basket 2 | -15 055 | 15 127 | -72 | - | - | -17 442 | 17 887 | -445 | - | - |
| Reclassification to basket 3 | -1 374 | -2 167 | 3 541 | - | - | -2 463 | -1 784 | 4 247 | - | - |
| Change in the composition of the Group | 11 131 | - | - | 1 058 | 12 189 | - | - | - | - | - |
| Other changes, including foreign exchange differences | -1 040 | -107 | 249 | -25 | -923 | 194 | -14 | 256 | 9 | 445 |
| End of the period | 182 578 | 28 470 | 11 517 | 5 141 | 227 706 | 163 118 | 28 238 | 12 329 | 5 291 | 208 976 |
| Expected credit losses | ||||||||||
| Beginning of the period | -909 | -1 876 | -6 517 | -4 048 | -13 350 | -800 | -1 321 | -5 247 | -4 315 | -11 683 |
| Establishment of allowances for newly acquired, created, granted instruments | -839 | - | - | -3 | -842 | -657 | - | - | -1 | -658 |
| Changes attributable to valuation, credit risk level, sale, exclusion or expiration of the instrument, excluding reclassification | 927 | -395 | -1 210 | 306 | -372 | 610 | -853 | -2 478 | 243 | -2 478 |
| Assets from the statement of financial position | - | - | 1 678 | 57 | 1 735 | - | - | 1 805 | 39 | 1 844 |
| Reclassification to basket 1 | -495 | 360 | 135 | - | - | -303 | 280 | 23 | - | - |
| Reclassification to basket 2 | 157 | -161 | 4 | - | - | 113 | -239 | 126 | - | - |
| Reclassification to basket 3 | 111 | 372 | -483 | - | - | 151 | 323 | -474 | - | - |
| Other changes, including foreign exchange differences | -19 | -98 | -78 | -80 | -275 | -23 | -66 | -272 | -14 | -375 |
| End of the period | -1 067 | -1 798 | -6 471 | -3 768 | -13 104 | -909 | -1 876 | -6 517 | -4 048 | -13 350 |
| Net carrying amount at the end of the period | 181 511 | 26 672 | 5 046 | 1 373 | 214 602 | 162 209 | 26 362 | 5 812 | 1 243 | 195 626 |
At yearend 2021, the PZU Group classified into Basket 3 mortgage loans in Swiss francs with a gross carrying amount of PLN 233 million covered by litigation. This is due to the significant risk of defeat in these cases.
| Loan receivables from clients measured at fair value through other comprehensive income | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Carrying amount | ||||||||||
| Beginning of the period | 720 | 755 | - | - | 1 475 | 772 | 609 | - | - | 1 381 |
| Recognition of instruments at the time of acquisition, creation, granting | - | - | - | - | - | 100 | - | - | - | 100 |
| Change in measurement | - | - | - | - | - | 43 | 57 | - | - | 100 |
| Changes attributable to sale, exclusion or expiration of the instrument | -601 | -622 | - | - | -1 223 | -76 | -51 | - | - | -127 |
| Reclassification to basket 2 | - | - | - | - | - | -132 | 132 | - | - | - |
| Other changes | -4 | -2 | - | - | -6 | 13 | 8 | - | - | 21 |
| End of the period | 115 | 131 | - | - | 246 | 720 | 755 | - | - | 1 475 |
| Expected credit losses | ||||||||||
| Beginning of the period | -4 | -22 | - | - | -26 | -4 | -17 | - | - | -21 |
| Changes attributable to valuation or credit risk level (excluding reclassification) | -2 | 2 | - | - | - | -2 | -2 | - | - | -4 |
| Changes attributable to sale, exclusion or expiration of the instrument | 4 | 19 | - | - | 23 | - | - | - | - | - |
| Reclassification to basket 2 | - | - | - | - | - | 1 | -1 | - | - | - |
| Other changes | - | -1 | - | - | -1 | 1 | -2 | - | - | -1 |
| End of the period | -2 | -2 | - | - | -4 | -4 | -22 | - | - | -26 |
The allowance pertaining to loan receivables from clients measured at fair value through other comprehensive income is recognized in revaluation reserve and it does not lower the carrying amount of assets.
| Debt investment financial assets measured at amortized cost | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Gross carrying amount | ||||||||||
| Beginning of the period | 57 850 | 73 | 34 | - | 57 957 | 35 614 | 368 | 34 | - | 36 016 |
| Recognition of instruments at the time of acquisition, creation, granting | 26 513 | - | - | - | 26 513 | 31 790 | - | - | - | 31 790 |
| Change in measurement | 802 | - | 1 | - | 803 | 820 | - | - | - | 820 |
| Changes attributable to sale, exclusion or expiration of the instrument | -11 476 | -8 | - | - | -11 484 | -10 834 | -33 | - | - | -10 867 |
| Assets from the statement of financial position | - | - | -1 | - | -1 | - | - | - | - | - |
| Reclassification to basket 1 | - | - | - | - | - | 299 | -299 | - | - | - |
| Reclassification to basket 2 | -288 | 288 | - | - | - | -38 | 38 | - | - | - |
| Change in the composition of the Group | 15 | - | - | 40 | 55 | - | - | - | - | - |
| Other changes, including foreign exchange differences | 481 | 1 | 1 | -1 | 482 | 199 | -1 | - | - | 198 |
| End of the period | 73 897 | 354 | 35 | 39 | 74 325 | 57 850 | 73 | 34 | - | 57 957 |
| Expected credit losses | ||||||||||
| Beginning of the period | -50 | -2 | -34 | - | -86 | -33 | -19 | -34 | - | -86 |
| Establishment of allowances for newly acquired, created, granted instruments | -39 | - | - | - | -39 | -20 | - | - | - | -20 |
| Changes attributable to valuation or credit risk level (excluding reclassification) | 9 | 1 | - | - | 10 | 9 | - | - | - | 9 |
| Changes attributable to sale, exclusion or expiration of the instrument | 4 | - | - | - | 4 | 11 | 1 | - | - | 12 |
| Assets from the statement of financial position | - | - | 1 | - | 1 | - | - | - | - | - |
| Reclassification to basket 1 | - | - | - | - | - | -16 | 16 | - | - | - |
| Reclassification to basket 2 | 7 | -7 | - | - | - | - | - | - | - | - |
| Other changes, including foreign exchange differences | - | - | -2 | -30 | -32 | -1 | - | - | - | -1 |
| End of the period | -69 | -8 | -35 | -30 | -142 | -50 | -2 | -34 | - | -86 |
| Net carrying amount at the end of the period | 73 828 | 346 | - | 9 | 74 183 | 57 800 | 71 | - | - | 57 871 |
| Debt investment financial assets measured at fair value through other comprehensive income | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Carrying amount | ||||||||||
| Beginning of the period | 63 387 | 256 | - | - | 63 643 | 54 537 | 156 | - | - | 54 693 |
| Recognition of instruments at the time of acquisition, creation, granting | 297 955 | 4 | - | - | 297 959 | 405 843 | - | - | - | 405 843 |
| Change in measurement | -445 | -10 | - | - | -455 | 1 054 | -1 | - | - | 1 053 |
| Change attributable to modification of cash flows concerning the given instrument | - | - | - | - | - | -12 | - | - | - | -12 |
| Changes attributable to sale, exclusion or expiration of the instrument | -315 883 | -93 | - | - | -315 976 | -398 632 | -49 | - | - | -398 681 |
| Reclassification to basket 1 | - | - | - | - | - | 13 | -13 | - | - | - |
| Reclassification to basket 2 | -94 | 94 | - | - | - | -163 | 163 | - | - | - |
| Change in the composition of the Group | 313 | - | - | - | 313 | - | - | - | - | - |
| Other changes, including foreign exchange differences | -445 | - | - | - | -445 | 747 | - | - | - | 747 |
| End of the period | 44 788 | 251 | - | - | 45 039 | 63 387 | 256 | - | - | 63 643 |
| Expected credit losses | ||||||||||
| Beginning of the period | -68 | -13 | - | - | -81 | -41 | -2 | - | - | -43 |
| Establishment of allowances for newly acquired, created, granted instruments | -19 | - | - | - | -19 | -35 | - | - | - | -35 |
| Changes attributable to valuation or credit risk level (excluding reclassification) | 12 | -12 | - | - | - | -5 | -10 | - | - | -15 |
| Changes attributable to sale, exclusion or expiration of the instrument | 20 | - | - | - | 20 | 11 | 1 | - | - | 12 |
| Reclassification to basket 1 | - | - | - | - | - | -1 | 1 | - | - | - |
| Reclassification to basket 2 | 1 | -1 | - | - | - | 3 | -3 | - | - | - |
| End of the period | -54 | -26 | - | - | -80 | -68 | -13 | - | - | -81 |
The allowance pertaining to debt investment financial assets measured at fair value through other comprehensive income is recognized in revaluation reserve and it does not lower the carrying amount of assets.
The value of allowances for expected credit losses on buy-sell-back transactions is zero.
| Term deposits with credit institutions | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Gross carrying amount | ||||||||||
| Beginning of the period | 953 | - | - | - | 953 | 1 455 | 1 | - | - | 1 456 |
| Recognition of instruments at the time of acquisition, creation, granting | 33 091 | - | - | - | 33 091 | 110 971 | - | - | - | 110 971 |
| Change in measurement | 2 | - | - | - | 2 | 26 | - | - | - | 26 |
| Change attributable to modification of cash flows concerning the given instrument | -399 | - | - | - | -399 | - | - | - | - | - |
| Changes attributable to sale, exclusion or expiration of the instrument | -32 411 | - | - | - | -32 411 | -111 481 | - | - | - | -111 481 |
| Change in the composition of the Group | 161 | - | - | - | 161 | |||||
| Other changes, including foreign exchange differences | -12 | - | - | - | -12 | -18 | -1 | - | - | -19 |
| End of the period | 1 385 | - | - | - | 1 385 | 953 | - | - | - | 953 |
| Expected credit losses | ||||||||||
| Beginning of the period | -1 | - | - | - | -1 | -2 | - | - | - | -2 |
| Establishment of allowances for newly acquired, created, granted instruments | -2 | - | - | - | -2 | - | - | - | - | - |
| Changes attributable to valuation or credit risk level (excluding reclassification) | -4 | - | - | - | -4 | - | - | - | - | - |
| Other changes | 6 | - | - | - | 6 | 1 | - | - | - | 1 |
| End of the period | -1 | - | - | - | -1 | -1 | - | - | - | -1 |
| Net carrying amount at the end of the period | 1 384 | - | - | - | 1 384 | 952 | - | - | - | 952 |
| Loans | 1 January – 31 December 2021 | 1 January – 31 December 2020 | ||||||||
| Basket 1 | Basket 2 | Basket 3 | POCI | Total | Basket 1 | Basket 2 | Basket 3 | POCI | Total | |
| Gross carrying amount | ||||||||||
| Beginning of the period | 3 318 | 79 | - | - | 3 397 | 4 517 | - | - | - | 4 517 |
| Recognition of instruments at the time of acquisition, creation, granting | 1 418 | - | - | - | 1 418 | 1 173 | - | - | - | 1 173 |
| Change in measurement | -10 | 2 | - | - | -8 | 56 | - | - | - | 56 |
| Change attributable to modification of cash flows concerning the given instrument | -1 204 | -6 | - | - | -1 210 | -2 349 | - | - | - | -2 349 |
| Reclassification to basket 2 | - | - | - | - | - | -79 | 79 | - | - | - |
| End of the period | 3 522 | 75 | - | - | 3 597 | 3 318 | 79 | - | - | 3 397 |
| Expected credit losses | ||||||||||
| Beginning of the period | -7 | -6 | - | - | -13 | -27 | - | - | - | -27 |
| Establishment of allowances for newly acquired, created, granted instruments | -1 | - | - | - | -1 | -5 | - | - | - | -5 |
| Changes attributable to valuation or credit risk level (excluding reclassification) | 1 | - | - | - | 1 | 3 | - | - | - | 3 |
| Changes attributable to sale, exclusion or expiration of the instrument | 2 | - | - | - | 2 | 16 | - | - | - | 16 |
| Reclassification to basket 2 | - | - | - | - | - | 6 | -6 | - | - | - |
| End of the period | -5 | -6 | - | - | -11 | -7 | -6 | - | - | -13 |
| Net carrying amount at the end of the period | 3 517 | 69 | - | - | 3 586 | 3 311 | 73 | - | - | 3 384 |
| Receivables | 1 January – 31 December 2021 | 1 January – 31 December 2020 |
| Gross carrying amount | ||
| Beginning of the period | 7 333 | 6 825 |
| Changes in the period | 3 242 | 508 |
| End of the period | 10 575 | 7 333 |
| Expected credit losses | ||
| Beginning of the period | -1 087 | -1 088 |
| Changes in the period | -70 | 1 |
| End of the period | -1 157 | -1 087 |
| Net carrying amount at the end of the period | 9 418 | 6 246 |