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15. Movement in allowances for expected credit losses and impairment losses on financial instruments

PZU AR 2021 > Results > Supplementary information and notes > 15. Movement in allowances for expected credit losses and impairment losses on financial instruments
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15.1 Accounting policy

Impairment losses contain the balance of impairment losses recognized and reversed in accordance with the rules described in section 38.1.

15.2 Quantitative data

Movement in allowances for expected credit losses and impairment losses on financial instruments 1 January – 31 December 2021 1 January – 31 December 2020
Investment financial assets -28 -22
   Debt instruments measured at fair value through other comprehensive income 1 -38
   Instruments measured at amortized cost -29 16
   – debt instruments -25 1
   – term deposits with credit institutions -6 1
   – loans 2 14
Loan receivables from clients -1 867 -3 117
   Measured at amortized cost -1 890 -3 113
   Measured at fair value through other comprehensive income 23 -4
Guarantees and sureties given 61 -194
Receivables -15 -10
Cash and cash equivalents - 1
Movement in allowances for expected credit losses and impairment losses on financial instruments, total -1 849 -3 342