12.3 Other assets - Integrated Report of KGHM Polska Miedź S.A. and the KGHM Polska Miedź S.A. Group for 2022

in PLN millions, unless otherwise stated

Accounting policies

Receivables not constituting financial assets are initially recognised at nominal value, and at the end of the reporting period they are measured in the amount receivable.

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		As at 31 December 2022	As at 31 December 2021
	Other non-current non-financial assets	220	161
	Other non-current non-financial assets	106	105
	Prepayments	14	5
	Non-financial advances	30	23
	Receivables due to overpayment of property tax	69	25
	Other	1	3
	Other current assets, of which:	623	337
Note 7.1	Financial	337	172
	Amounts retained (collateral) due to long-term construction contracts	13	10
	Receivables due to guarantees granted	29	20
	Receivables due to settled derivatives	37	10
	Receivables due to compensation for energy-intensive sector due to allocation of the costs of purchasing CO₂ emission rights to the price of electricity	98	41
	Receivables due to settlement of the Franco Nevada streaming contract	113	34
	Other	47	57
	Non-financial	286	165
	Non-financial advances	108	46
	Non-financial advances	99	62
	Receivables due to property and personal insurance	26	15
	Other	53	42
	Other non-current and current assets, total, of which:	843	498
	recognised in assets held for sale (disposal group)	–	3
	recognised as “other financial assets” and “other non-financial assets”	835	495