Provisions for legal claims are described in note 43 “Litigation”.
Details on the provisions for off-balance sheet loan commitments granted are described in the note 56.9 ‘Off-balance sheet exposures provisions’ and note 2.15 “Contingent liabilities”.
Other provisions mainly include restructuring provision, and provisions for potential claims on impaired loans portfolios sold more on which has been presented in the note 75 ‘Information on loan bundle sale’.
| For the period ended 31 December 2015 | Provision for legal claims | Provisions for retirement benefits and anniversary bonuses | Provisions for loan commitments and guarantees granted | Other provisions* | Total |
| As at 1 January 2015, of which: | 47 480 | 39 847 | 103 844 | 132 667 | 323 838 |
| Short term provision | 47 165 | 3 141 | 73 707 | 132 667 | 256 680 |
| Long term provision | 315 | 36 706 | 30 137 | - | 67 158 |
| Take of control over subsidiaries | 2 343 | 128 | - | - | 2 471 |
| Increase/reassessment of provisions | 21 577 | 3 497 | 286 210 | 3 454 | 314 738 |
| Release of provisions | (33 406) | (1 764) | (304 233) | (7 655) | (347 058) |
| Use of provisions | (29 303) | (38) | - | (27 532) | (56 873) |
| Currency translation differences | (38) | - | (57) | - | (95) |
| Other changes and reclassifications | 13 716 | 4 363 | (3 026) | 20 | 15 073 |
| As at 31 December 2015, of which: | 22 369 | 46 033 | 82 738 | 100 954 | 252 094 |
| Short term provision | 22 054 | 3 575 | 64 045 | 100 954 | 190 628 |
| Long term provision | 315 | 42 458 | 18 693 | - | 61 466 |
* Included in ‘Other provisions’ are i.e.: restructuring provision of PLN 67 410 thousand and provision for potential claims on impaired loan portfolios sold in the amount of PLN 2 069 thousand, provisions for litigation, including judicial, which are the subject of compensation in the amount of PLN 479 thousand.
| For the period ended 31 December 2014 | Provision for legal claims | Provisions for retirement benefits and anniversary bonuses | Provisions for loan commitments and guarantees granted | Other provisions* | Total |
| As at 1 January 2014, of which: | 36 289 | 35 739 | 115 314 | 133 528 | 320 870 |
| Short term provision | 36 289 | 2 458 | 88 464 | 133 528 | 260 739 |
| Long term provision | - | 33 281 | 26 850 | - | 60 131 |
| Take of control over subsidiaries | 11 798 | 12 570 | 8 473 | 3 329 | 36 170 |
| Increase/reassessment of provisions | 11 472 | 4 693 | 383 509 | 10 380 | 410 054 |
| Release of provisions | (3 782) | (7 520) | (406 626) | (7 530) | (425 458) |
| Use of provisions | (625) | (6 881) | - | (3 047) | (10 553) |
| Currency translation differences | (131) | - | (49) | - | (180) |
| Other changes and reclassifications | (7 541) | 1 246 | 3 223 | (3 993) | (7 065) |
| As at 31 December 2014, of which: | 47 480 | 39 847 | 103 844 | 132 667 | 323 838 |
| Short term provision | 47 165 | 3 141 | 73 707 | 132 667 | 256 680 |
| Long term provision | 315 | 36 706 | 30 137 | - | 67 158 |
* Included in ‘Other provisions’ are i.a.: restructuring provision of PLN 93 557 thousand and provision of PLN 1 785 thousand for potential claims on impaired loan portfolios sold.
Provisions for legal claims were recognised in the amount of expected outflow of economic benefits.