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49. Assets and liabilities held for sale

PZU AR 2021 > Results > Supplementary information and notes > 49. Assets and liabilities held for sale
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49.1 Accounting policy

Assets and liabilities or disposal groups are classified as held for sale if there is a plan to sell them and an active program of finding a buyer is in place.

Assets and liabilities held for sale or disposal groups are measured at the lower of their carrying amount and fair value less costs to sell.

49.2 Quantitative data

Assets held for sale by classification before transfer 31 December 2021 31 December 2020
Groups held for sale 297 396
Assets 325 517
   Investment property 298 439
   Investment financial assets measured at fair value through other comprehensive income - 28
   Intangible assets - 2
   Property, plant and equipment - 4
   Receivables 7 5
   Cash and cash equivalents 20 33
   Other assets - 6
Liabilities related directly to assets classified as held for sale 28 121
   Liabilities to clients under deposits - 76
   Other liabilities 14 30
   Deferred tax liability 14 14
   Provisions - 1
Other assets held for sale 318 73
Property, plant and equipment 18 10
Investment property 300 63
Assets and groups of assets held for sale 643 590
Liabilities related directly to assets classified as held for sale 28 121

The “Investment property” line item and the “Groups held for sale” section presented mainly the properties held by real estate sector mutual funds as held for sale, since the expected investment horizon has been reached.

Data took into account in the measurement of investment properties presented as held for sale are presented in section