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PL
| Changes in impairment losses on financial assets in the year ended 31 December 2016 | Opening balance | Recognition in the statement of profit or loss | Release in the statement of profit or loss | Derecognition (sale, write-off, etc.) | Closing balance |
|---|---|---|---|---|---|
| Financial assets held to maturity | 1 | - | - | - | 1 |
| Debt instruments | 1 | - | - | - | 1 |
| Financial assets available for sale | 46 | 8 | - | - | 54 |
| Equity instruments | 46 | 1 | - | - | 47 |
| Debt instruments | - | 7 | - | - | 7 |
| Loans | 77 | 1,896 | (1,095) | (23) | 855 |
| Debt instruments | 43 | 33 | - | (5) | 71 |
| Loan receivables from clients | - | 1,863 | (1,095) | - | 768 |
| Term deposits with credit institutions | 1 | - | - | - | 1 |
| Loans | 33 | - | - | (18) | 15 |
| Receivables | 588 | 63 | (54) | (6) | 591 |
| Receivables from direct insurance | 562 | 56 | (50) | (6) | 562 |
| Reinsurance receivables | 6 | 5 | (3) | - | 8 |
| Other receivables | 20 | 2 | (1) | - | 21 |
| Reinsurers’ share in technical provisions | 11 | 25 | (27) | - | 9 |
| Cash and cash equivalents | 1 | - | - | - | 1 |
| Total | 724 | 1,992 | (1,176) | (29) | 1,511 |
| Changes in impairment losses on financial assets in the year ended 31 December 2015 | Opening balance | Recognition in the statement of profit or loss | Release in the statement of profit or loss | Derecognition (sale, write-off, etc.) | Foreign exchange differences and other changes | Closing balance |
|---|---|---|---|---|---|---|
| Financial assets held to maturity | 1 | - | - | - | - | 1 |
| Debt instruments | 1 | - | - | - | - | 1 |
| Financial assets available for sale | 158 | - | - | (112) | - | 46 |
| Equity instruments | 158 | - | - | (112) | - | 46 |
| Loans | 25 | 52 | - | - | - | 77 |
| Debt instruments | 10 | 33 | - | - | - | 43 |
| Term deposits with credit institutions | - | 1 | - | - | - | 1 |
| Loans | 15 | 18 | - | - | - | 33 |
| Receivables | 594 | 110 | (111) | (4) | (1) | 588 |
| Receivables from direct insurance | 566 | 105 | (106) | (2) | (1) | 562 |
| Reinsurance receivables | 5 | 3 | (4) | - | 2 | 6 |
| Other receivables | 23 | 2 | (1) | (2) | (2) | 20 |
| Reinsurers’ share in technical provisions | 17 | 9 | (15) | - | - | 11 |
| Cash and cash equivalents | - | 1 | - | - | - | 1 |
| Total | 795 | 172 | (126) | (116) | (1) | 724 |
As at the date of consolidating Alior Bank Group, loan receivables of clients towards Alior Bank were measured at fair value, and thus as at 31 December 2015 no impairment losses on those assets were recognized.
| Credit quality of financial assets as at 31 December 2016 | Carrying amount of assets that are not past due | Carrying amount of past due assets | Carrying amount (net) | Impairment losses | Gross book value | ||||
|---|---|---|---|---|---|---|---|---|---|
| impaired | not impaired | up to 3 months | over 3 months and up to 6 months | over 6 months | individual | group | |||
| Financial assets held to maturity | - | 17,346 | - | - | - | 17,346 | 1 | - | 17,347 |
| Available-for-sale financial instruments | 73 | 11,145 | - | - | - | 11,218 | 7 | - | 11,225 |
| Loans | 443 | 49,377 | 3,034 | 170 | 1,341 | 54,365 | 344 | 511 | 55,220 |
| Debt instruments | 121 | 2,342 | - | - | - | 2,463 | 71 | - | 2,534 |
| Loan receivables from clients | 322 | 40,162 | 3,034 | 170 | 1,341 | 45,029 | 257 | 511 | 45,797 |
| Buy-sell-back transactions | - | 2,880 | - | - | - | 2,880 | - | - | 2,880 |
| Term deposits with credit institutions | - | 2,285 | - | - | - | 2,285 | 1 | - | 2,286 |
| Loans | - | 1,708 | - | - | - | 1,708 | 15 | - | 1,723 |
| Receivables | 926 | 4,415 | 211 | 45 | 106 | 5,703 | 65 | 526 | 6,294 |
| Receivables from direct insurance | 828 | 1,085 | 197 | 39 | 84 | 2,233 | 36 | 526 | 2,795 |
| Reinsurance receivables | 1 | 53 | 9 | 5 | 8 | 76 | 8 | - | 84 |
| Other receivables | 97 | 3,277 | 5 | 1 | 14 | 3,394 | 21 | - | 3,415 |
| Reinsurers’ share in technical provisions | 49 | 941 | - | - | - | 990 | 9 | - | 999 |
| Total | 1,491 | 83,224 | 3,245 | 215 | 1,447 | 89,622 | 426 | 1,037 | 91,085 |
| Credit quality of financial assets as at 31 December 2015 (restated) | Carrying amount of assets that are not past due | Carrying amount of past due assets | Carrying amount (net) | Impairment losses | Gross book value | ||||
|---|---|---|---|---|---|---|---|---|---|
| impaired | not impaired | up to 3 months | over 3 months and up to 6 months | over 6 months | individual | group | |||
| Financial assets held to maturity | 6 | 17,364 | - | - | - | 17,370 | 1 | - | 17,371 |
| Available-for-sale financial instruments | - | 7,146 | - | - | - | 7,146 | - | - | 7,146 |
| Loans | 276 | 38,466 | 3,487 | 203 | 894 | 43,326 | 77 | - | 43,403 |
| Debt instruments | 151 | 2,580 | - | - | - | 2,731 | 43 | - | 2,774 |
| Loan receivables from clients1) | - | 25,670 | 3,487 | 203 | 894 | 30,254 | - | - | 30,254 |
| Buy-sell-back transactions | - | 3,133 | - | - | - | 3,133 | - | - | 3,133 |
| Term deposits with credit institutions | 9 | 5,270 | - | - | - | 5,279 | 1 | - | 5,280 |
| Loans | 116 | 1,813 | - | - | - | 1,929 | 33 | - | 1,962 |
| Receivables | 813 | 2,146 | 181 | 52 | 146 | 3,338 | 58 | 530 | 3,926 |
| Receivables from direct insurance | 692 | 747 | 156 | 49 | 124 | 1,768 | 32 | 530 | 2,330 |
| Reinsurance receivables | - | 21 | 21 | 1 | 6 | 49 | 6 | - | 55 |
| Other receivables | 121 | 1,378 | 4 | 2 | 16 | 1,521 | 20 | - | 1,541 |
| Reinsurers’ share in technical provisions | 62 | 1,035 | - | - | - | 1,097 | 11 | - | 1,108 |
| Total | 1,157 | 66,157 | 3,668 | 255 | 1,040 | 72,277 | 147 | 530 | 72,954 |
1) As at the date of consolidating Alior Bank Group, loan receivables of clients towards Alior Bank were measured at fair value, and thus as at 31 December 2015 no impairment losses on those assets were recognized.
