12.5 Assets and liabilities not recognised in the statement of financial position
in PLN millions, unless otherwise stated
The value of contingent assets and liabilities and other liabilities not recognised in the statement of financial position were determined based on estimates.
| As at 31 December 2022 | As at 31 December 2021 | ||
| Contingent assets | 366 | 509 | |
| Guarantees received | 195 | 325 | |
| Promissory notes receivables | 147 | 134 | |
| Other | 24 | 50 | |
| Contingent liabilities | 452 | 466 | |
| Note 8.6 | Guarantees and letters of credit | 187 | 179 |
| Note 8.6 | Promissory note payables | 170 | 173 |
| Property tax on underground mine workings | 34 | 47 | |
| Other | 61 | 67 | |
| Other liabilities not recognised in the statement of financial position | 34 | 99 | |
| Liabilities towards local government entities due to expansion of the tailings storage facility | 34 | 99 |