1. Information regarding the Group of mBank S.A.

2. Description of relevant accounting policies

2.1. Accounting basis

2.2. Consolidation

2.3. Associates and joint ventures

2.4. Interest income and expenses

2.5. Fee and commission income

2.6. Revenue and expenses from sale of insurance products bundled with loans

2.7. Segment reporting

2.8. Financial assets

2.9. Offsetting financial instruments

2.10. Impairment of financial assets

2.11. Financial guarantee contracts

2.12. Cash and cash equivalents

2.13. Sale and repurchase agreements

2.14. Derivative financial instruments and hedge accounting

2.15. Gains and losses on initial recognition

2.16. Financial liabilities measured at amortised cost

2.17. Intangible assets

2.18. Tangible fixed assets

2.19. Inventories

2.20. Non-current assets held for sale and discontinued operations

2.21. Deferred income tax

2.22. Assets repossessed for debt

2.23. Prepayments, accruals and deferred income

2.24. Leasing

2.25. Provisions

2.26. Post-employment employee benefits and other employee benefits

2.27. Equity

2.28. Valuation of items denominated in foreign currencies

2.29. Trust and fiduciary activities

2.30. New standards, interpretations and amendments to published standards

2.31. Comparative data

3. Risk management

3.1. General information

3.2. Risk management in mBank Group in 2018 – external environment

3.3. Principles of risk management

3.4. Credit risk

3.5. Concentration of assets, liabilities and off-balance sheet items

3.6. Market risk

3.7. Currency risk

3.8. Interest rate risk

3.9. Liquidity risk

3.10. Operational risk

3.11. Business risk

3.12. Model risk

3.13. Reputational risk

3.14. Capital risk

3.15. Regulatory risk

3.16. Fair value of assets and liabilities

4. Major estimates and judgments made in connection with the application of accounting policy principles

5. Business segments

6. Net interest income

7. Net fee and commission income

8. Dividend income

9. Net trading income

10. Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss

11. Gains less losses from financial assets and liabilities not measured at fair value through profit or loss and investments in subsidiaries and associates

12. Other operating income

13. Overhead costs

14. Other operating expenses

15. Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss

16. Income tax expense

17. Earnings per share

18. Other comprehensive income

19. Cash and balances with central bank

20. Financial assets and liabilities held for trading and derivatives held for hedges

21. Non-trading financial assets mandatorily at fair value through profit or loss

22. Financial assets at fair value through other comprehensive income

23. Financial assets at amortised cost

24. Investments in associates

25. Non-current assets held for sale

26. Intangible assets

27. Tangible assets

28. Other assets

29. Financial liabilities measured at amortised cost

30. Other liabilities

31. Provisions

32. Assets and liabilities for deferred income tax

33. Proceedings before a court, arbitration body or public administration authority

34. Off-balance sheet liabilities

35. Pledged assets

36. Registered share capital

37. Share premium

38. Retained earnings

39. Other components of equity

40. Dividend per share

41. Cash and cash equivalents

42. Share-based incentive programmes

43. Transactions with related entities

44. Acquisitions and disposals

45. Information about the registered audit company

46. Prudential consolidation

47. Capital adequacy

48. Other information

49. Events after the balance sheet date

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