Other liabilities

Accounting policies

Liabilities included in this item are measured at amounts due which cover potential interest on the liabilities, and the accrual for future payments in reliably estimated, justified amounts necessary to meet the present obligation as at the end of the reporting period. Non-financial liabilities are measured in accordance with the measurement policies binding for particular liability categories recognized in this item.

Financial information

Expenses to be paid631573
Deferred income391608
Liability in respect of tax on certain financial institutions7677
Interbank settlements1 313813
Liabilities arising from investing activities and internal operations295324
Amounts due to suppliers211206
Liabilities and settlements in respect of trading in securities534210
Settlements of financial instruments (including unpaid option premium)281355
Liabilities in respect of contribution to the Bank Guarantee Fund1120-
Liabilities under the public law16599
Liabilities in respect of foreign exchange activities350217
Liabilities in respect of payment cards259111
Liabilities to insurance institutions59146
Settlements relating to buying foreign currencies-26
Total5 0623 987
of which financial liabilities4 1293 058

1 The item “Liabilities in respect of contributions to the Bank Guarantee Fund” includes an obligation to pay contributions to BGF (see Note 53 Assets pledged to secure liabilities and financial assets transferred).

2 The item “Other” includes amounts due to insurance companies and liabilities in respect of interest charges on the interest temporarily repurchased from the State Budget.


As at 31 December 2017, and as at 31 December 2016, the Group did not have any liabilities in respect of which it did not meet its contractual obligations.