Basic amounts of the consolidated profit and loss account (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 23,470 24,191 23,866 25,080 26,710
Net earned premiums 22,350 23,090 23,024 23,232 24,297
Net revenues from commissions and fees 3,355 3,279 3,166 3,544 3,687
Net investment result 9,931 11,298 8,486 9,555 15,183
Net claims and benefits (14,563) (15,695) (15,580) (15,731) (15,542)
Acquisition expenses (3,130) (3,363) (3,317) (3,572) (3,903)
Expenses incurred in the period (6,609) (6,606) (6,597) (6,826) (7,575)
Interest expenses (2,046) (2 129) (1 134) (418) (4 767)
Other operating income and expenses (2,201) (2,790) (3,990) (2,315) (3,750)
Operating profit (loss) 7,087 7,084 4,058 7,469 7,630
Share of the net profit (loss) of entities accounted for using the equity method (1) (4) (15) (25)
Gross profit (loss) 7,086 7,080 4,058 7,454 7,605
Net profit (loss), including: 5,368 5,185 2,530 5,434 5,259
Profits (losses) of equity holders 3,213 3,295 1,912 3,336 3,374
Profits (losses) of minority holders 2,155 1,890 618 2,098 1,885
Weighted average basic and diluted number of common shares 863,347,220 863,285,340 863,332,499 863,344,936 863,390,384
Number of issued shares 863,523,000 863,523,000 863,523,000 863,523,000 863,523,000
PZU Group’s basic and diluted profit per ordinary share of the Issuer (in PLN) 3.72 3.82 2.21 3.86 3.91
PZU (Issuer) net profit 2,712 2,651 1,919 2,028 1,637
Basic and diluted profit (losses) per ordinary share (in PLN) 3.14 3.07 2.22 2.35 1.90
Data as at December 31, 2018–2019 restated

Basic amounts of the consolidated profit and loss account (PLN million) 2022
(restated**)
2023
(restated)
2024
Insurance service result before reinsurance 3,600 4,122 4,307
Insurance revenue 24,745 26,868 29,423
Insurance service expenses (21,145) (22,746) (25,116)
Net income or expenses from reinsurance contracts held 63 (103) (792)
Reinsurance premium allocation (1,126) (1,514) (1,882)
Amounts recoverable from reinsurers 1,189 1,411 1,090
Insurance service result 3,663 4,019 3,515
Financial income and expenses from insurance (408) (1,786) (1,565)
Finance income or expenses from reinsurance 30 38 140
Net investment result 15,353 28,125 28,208
Fee and commission result 3,687 3,786 3,842
Operating costs of banks (5,450) nd. nd.
PZU Group’s non-insurance operating expenses nd. (9,701) (10,514)
Legal risk costs of foreign currency mortgage loans*** nd. (369) (729)
Interest expenses (4,767) (8,890) (8,243)
Other operating income and expenses* (3,946) 913 1,043
Operating profit (loss) 8,162 16,135 15,697
Share of the net financial results of entities accounted for using the equity method (25) 10 8
Gross profit (loss) 8,137 16,145 15,705
Net profit (loss), including: 5,666 12,519 12,221
– profit (loss) attributable to the equity holders of the Parent Company 3,781 5,780 5,342
-profit (loss) attributable to holders of non-controlling interests 1 ,885 6,739 6,879
Weighted average basic and diluted number of common shares 863,390,384 863,378,107 863,358,403
Number of issued shares 863,523,000 863,523,000 863,523,000
PZU Group’s basic and diluted profit per ordinary share of the Issuer (in PLN) 4.38 6.69 6.19
PZU (Issuer) net profit 1,637 3,983 3,877
Basic and diluted profit (losses) per ordinary share (in PLN) 1.90 4.61 4.49
*) including shares in consolidated funds
**) Data as reported in the Consolidated Financial Statements of Powszechny Zakład Ubezpieczeń Group for the year ended December 31, 2023.
***) Information on restatement of data for 2023 is presented in section 6.3 of the Consolidated Financial Statements of Powszechny Zakład Ubezpieczeń Group for the year ended December 31, 2024.

Assets (PLN million) 2018 2019 2020 2021 2022
Intangible assets 3,180 3,157 3,206 3,403 3,282
Goodwill 3,871 4,034 2,776 2,778 2,808
Property, plant and equipment 3,184 4,229 4,188 4,144 4,304
Investment property 1,697 1,981 2,493 2,773 3,021
Entities measured by the equity method 17 11 72 93 52
Assets pledged as collateral for liabilities 877 933 1,481 1,336 972
Loan receivables from clients 182,054 194,868 197,288 215,008 212,693
Financial derivatives 2,487 3,107 6,339 8,328 16,197
Investment financial assets 100,788 110,483 139,441 136,954 153,861
Receivables 6,343 5,737 6,246 9,418 12,642
Reinsurers’ share in technical provisions 1,512 1,856 2,101 2,540 4,015
Deferred tax assets 2,234 2,313 2,511 3,058 3,085
Deferred acquisition expenses 1,546 1,574 1,550 1,573 1,762
Other assets 562 734 753 633 811
Cash and cash equivalents 17,055 7,788 7,939 9,447 15,960
Assets and groups of assets held for sale 1,147 580 590 643 654
Total assets 328,554 343,385 378,974 402,129 436,119

Assets (PLN million) 2022
(restated**)
2023
(restated)
2024
Goodwill 2,808 2,801 2,792
Intangible assets 3,282 3,404 3,745
Deferred tax assets 3,103 2,193 2,244
Other assets 462 483 587
Property, plant and equipment 4,304 4,445 4,256
Investment property 3,021 3,098 3,159
Entities measured by the equity method 52 62 69
Insurance contract assets 68 111 108
Reinsurance contract assets 2,336 3,469 4,042
Assets pledged as collateral for liabilities 972 1,708 1,404
Assets held for sale 654 621 595
Loan receivables from clients (including financial lease receivables) 212,693 218,874 232,166
Financial derivatives 16,197 11,396 5,384
Investment financial assets 153,861 192,332 222,315
Measured at amortized cost 106,013 135,875 158,550
Measured at fair value through other comprehensive income 39,725 44,366 53,131
Measured at fair value through profit or loss 8,123 12,091 10,634
Current income tax receivables 305 19 6
Other receivables 9,108 5,227 5,258
Cash and cash equivalents 15,960 17,702 15,127
Total assets 429,186 467,945 503,257
**) Data as reported in the Consolidated Financial Statements of Powszechny Zakład Ubezpieczeń Group for the year ended December 31, 2023

Equity (PLN million) 2018 2019 2020 2021 2022
Share capital 86 86 86 86 86
Supplementary capital 12,660 13,113 15,848 14,816 15,315
Revaluation reserve (65) 294 891 (1,140) (2,455)
Actuarial gains and losses on provisions for employee benefits 1 3 3 (6)
Treasury shares (11) (7) (9) (5) (4)
Other reserve capital 18 (324) 295 600 1,721
Foreign exchange translation differences (36) (41) 65 69 92
Retained earnings (losses) (940) (248) (314) (685) (634)
Net profit (loss) 3,213 3,295 1,912 3,336 3,374
Charges to net profit during the financial year
Non-controlling interests 22,482 23,119 24,626 22,914 22,263
Total equity 37,407 39,288 43,403 39,994 39,752

 

Equity (PLN million) 2022
(restated**)
2023
(restated)
2024
Equity attributable to equity holders of the Parent 26,162 30,037 32,111
Share capital 86 86 86
Treasury shares (4) (4) (7)
Supplementary capital 15,315 15,804 17,491
Other reserve capital 1,721 2,218 3,923
Revaluation reserve (2,455) (948) (834)
Finance income and expenses under insurance contracts 2,622 1,258 1,657
Finance income and expenses under reinsurance contracts (79) (48) (61)
Actuarial gains and losses related to provisions for employee benefits (6) (8) (9)
Foreign exchange translation differences 91 (47) (84)
Retained earnings 8,871 11,726 9,949
Retained profit 5,090 5,946 4,607
Net profit 3,781 5,780 5,342
Non-controlling interests 22,263 30,515 33,146
Total equity 48,425 60,552 65,257
**) Data as reported in the Consolidated Financial Statements of Powszechny Zakład Ubezpieczeń Group for the year ended December 31, 2023.

Liabilities (PLN million) 2018 2019 2020 2021 2022
Technical provisions 45,839 47,329 48,471 50,173 52,606
Provision for unearned premiums and provision for unexpired risk 8,525 8,885 8,834 9,603 10,760
Life insurance provision 16,204 16,346 16,309 16,345 17,014
Provision for outstanding claims and benefits 9,690 10,298 10,984 11,715 13,356
Provision for the capitalized value of annuities 5,981 5,999 6,226 6,371 6,543
Provisions for bonuses and discounts for insureds 7 9 8 12 19
Other technical provisions 256 214 190 164 159
Unit-linked provision 5,176 5,578 5,920 5,963 4,755
Subordinated liabilities 6,061 6,700 6,679 6,274 6,184
Liabilities on the issue of own debt securities 12,009 9,273 7,532 5,940 11,090
Liabilities to banks 6,044 6,604 9,751 7,470 7,720
Liabilities to clients under deposits 207,635 218,588 241,975 265,155 278,058
Derivatives 3,365 3,018 6,281 11,880 20,956
Other liabilities 8,805 10,599 12,434 13,203 17,178
Other provisions 854 1,211 1,378 1,206 1,711
Other provisions 486 746 949 806 831
Liabilities directly associated with assets classified as held for sale 49 29 121 28 33
Total liabilities 291,147 304,097 335,571 362,135 396,367
Total equity and liabilities 328,554 343,385 378,974 402,129 436,119

 

Liabilities (PLN million) 2022 (restated**) 2023 (restated) 2024
Insurance contract liabilities 37,518 42,328 43,642
Reinsurance contract liabilities 31 35 35
Subordinated liabilities 6,184 6,166 5,099
Liabilities on the issue of own debt securities 11,090 12,003 18,086
Liabilities to banks 7,720 7,047 6,895
Liabilities to clients under deposits 278,058 303,781 334,193
Financial derivatives 20,956 11,656 6,132
Current income tax liabilities 328 1,991 1,818
Other liabilities 14,301 16,980 15,946
Provisions 1,711 2,286 2,756
Deferred tax liabilities 2,831 3,088 3,374
Liabilities directly associated with assets classified as held for sale 33 32 24
Total liabilities 380,761 407,393 438,000
Total equity and liabilities 429,186 467,945 503,257
**) Data as reported in the Consolidated Financial Statements of Powszechny Zakład Ubezpieczeń Group for the year ended December 31, 2023.

One-off events in PZU Group (PLN million) 2018 2019 2020 2021 2022
Costs related to the modification of agreements for PLN mortgage loans granted to consumers due to their suspension of loan repayments (the so-called moratorium periods) (2,460)
Provision for legal risk related to foreign currency mortgage loans at Bank Pekao (1,598)
Cost of fees for the bank protection system (696)
An increase in technical provisions for older versions of individually continued products, recognizing the expected effect of higher indexations in the next 12 months. (203)
Impairment allowance for financial assets and receivables in Ukrainian companies (94)
The effect of a logistics company going public 485
Goodwill impairment allowance (1,301)
Write-down of assets arising from the acquisition of Alior Bank (161)
Provision for reimbursement of fees in prepaid consumer loans (CJEU) (272)
Revaluation of provisions for vegetative condition compensation claims (148)

 

One-off events in PZU Group (PLN million) 2022 2023
(restated)
2024
Costs related to the modification of agreements for PLN mortgage loans granted to consumers due to their suspension of loan repayments (the so-called moratorium periods) (2,460) 103 (215)
Provision for legal risk related to foreign currency mortgage loans at Bank Pekao (1,598) (315) (669)
Above-normal number of mass damage caused by weather events, mainly flooding (259)
Release of impairment allowance for assets arising from the acquisition of Alior Bank 115
Costs of the Bank Protection Scheme fee (696)
Impairment allowance for financial assets and receivables in Ukrainian companies (94)

 

Operational efficiency ratios 2018 2019 2020 2021 2022
1 Gross claims and benefits ratio (simple) (gross claims and benefits / gross written premium) x 100% 63.8% 66.5% 67.5% 64.3% 63.2%
2 Claims and benefits ratio (net claims and benefits / net earned premium) x 100% 65.2% 68.0% 67.7% 67.7% 64.0%
3 Activity expense ratio for insurance segments (insurance business expense / net earned premium) x 100% 21.4% 22.3% 22.6% 23.8% 25.0%
4 Acquisition expense ratio for insurance segments (acquisition expenses / net earned premium) x 100% 14.5% 15.1% 15.3% 16.3% 17.1%
5 Administrative expense ratio for insurance segments (acquisition expenses / net earned premium) x 100% 6.9% 7.2% 7.4% 7.6% 7.9%
6 Combined ratio in non-life insurance (net claims and benefits + insurance business expense / net earned premium) x 100% 87.1% 88.5% 88.2% 89.2% 89.6%
7 Operating profit margin in life insurance (operating profit / gross written premium) x 100% 21.3% 20.5% 18.6% 12.7% 16.8%
8 Cost/income ratio – banking activity 42.3% 40.8% 43.4% 42.2% 39.9%

Operational efficiency ratios 2022 2023
(restated)
2024
1 Administrative expenses ratio of insurance segments (net administrative expenses / net insurance revenue) x 100% 8.5% 9.1% 9.0%
2 Combined ratio in non-life insurance (net insurance service expenses / net insurance revenue) x 100% 86.5% 86.0% 91.9%
3 Margin from insurance operations in life insurance (operating profit / net insurance revenue) x 100% 22.2% 24.4% 27.1%
4 Cost/income ratio – banking activity 39.9%* 32.6% 34.3%
*The ratio measured according to the previously used methodology as the quotient of administrative expenses and the sum of operating income, excluding: the BFG charge, the levy on other financial institutions and the movements in allowances for expected credit losses and impairment losses on financial instruments.

Data from the profit and loss account – corporate insurance (non-life insurance) (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 3,097 3,316 3,026 3,283 4,031
Net earned premiums 2,326 2,476 2,365 2,365 2,503
Investment income 113 100 116 73 124
Net insurance claims and benefits (1,591) (1,610) (1,593) (1,510) (1,684)
Acquisition expenses (477) (519) (511) (522) (545)
Administrative expenses (131) (131) (144) (142) (161)
Reinsurance commissions and profit-sharing 39 43 47 56 68
Other (11) (32) 33 (26) (23)
Insurance result 268 327 313 294 282
acquisition expense ratio (including reinsurance commission)* 18.8% 19.2% 19.6% 19.7% 19.1%
administrative expense ratio* 5.6% 5.3% 6.1% 6.0% 6.4%
loss ratio* 68.4% 65.0% 67.4% 63.8% 67.3%
combined ratio (COR)* 92.9% 89.5% 93.1% 89.6% 92.8%
* ratios calculated using net earned premium

Data from the profit and loss account – corporate insurance (non-life insurance) (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 3,448 4,101 4,704
Amortization of liabilities for remaining coverage (PAA) 2,952 3,513 4,070
Recovery of insurance acquisition cash flows 496 588 634
Insurance revenue after reinsurance 2,531 2,800 3,075
Insurance service expenses after reinsurance (2,181) (2,195) (2,616)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (1,548) (1,403) (1,740)
Administrative expenses (142) (207) (250)
Amortization of loss component 120 113 98
Recognition of the loss component (115) (110) (90)
Amortization of insurance acquisition cash flows (496) (588) (634)
Insurance service result 350 605 459
Financial income and expenses from insurance (66) (108) (204)
Finance income or expenses from reinsurance 15 35 128
Investment income 225 332 366
Operating profit (loss) 524 864 749
Combined ratio (COR) 86,2% 78,4% 85,1%

 

Data from the profit and loss account – mass insurance (non-life insurance) (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 10,401 10,403 10,244 10,910 11,583
Net earned premiums 10,168 10,261 10,192 10,121 10,923
Investment income 526 481 525 385 593
Net insurance claims and benefits (6,171) (6,410) (6,221) (6,198) (6,596)
Acquisition expenses (1,890) (1,986) (2,010) (2,166) (2,470)
Administrative expenses (594) (651) (673) (678) (706)
Reinsurance commissions and profit-sharing (6) 3 33 41
Other (308) (249) (142) (246) (288)
Insurance result 1,725 1,449 1,671 1,251 1,497
acquisition expense ratio (including reinsurance commission)* 18.6% 19.3% 19.7% 21.1% 22.2%
administrative expense ratio* 5.8% 6.3% 6.6% 6.7% 6.5%
loss ratio* 60.7% 62.5% 61.0% 61.2% 60.4%
combined ratio (COR)* 85.2% 88.1% 87.4% 89.0% 89.1%
* ratios calculated using net earned premium

Data from the profit and loss account – mass insurance (non-life insurance) (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 10,981 11,966 13,106
Amortization of liabilities for remaining coverage (PAA) 8,579 9,278 10,176
Recovery of insurance acquisition cash flows 2,402 2,688 2,930
Insurance revenue after reinsurance 10,842 11,820 12,930
Insurance service expenses after reinsurance (9,318) (10,269) (12,183)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (6,061) (6,748) (8,269)
Administrative expenses (787) (875) (928)
Amortization of loss component 341 442 523
Recognition of the loss component (409) (400) (579)
Amortization of insurance acquisition cash flows (2,402) (2,688) (2,930)
Insurance service result 1,524 1,551 747
Financial income and expenses from insurance (241) (263) (335)
Finance income or expenses from reinsurance 11 5 11
Investment income 703 745 753
Operating profit (loss) 1,997 2,038 1,176
Combined ratio (COR) 85.9% 86.9% 94.2%

 

Data from the profit and loss account – group and individually continued insurance (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 6,891 6,966 7,007 7,030 7,166
Group insurance 4,887 4,940 4,958 4,975 5,093
Individually continued insurance 2,004 2,026 2,049 2,055 2,073
Net earned premiums 6,890 6,965 6,956 7,055 7,190
Investment income 581 668 675 520 617
Insurance claims and benefits and movement in other net technical provisions (4,931) (5,057) (5,190) (5,597) (5,333)
Acquisition expenses (349) (388) (381) (394) (429)
Administrative expenses (604) (640) (632) (669) (752)
Other (44) (51) (37) (45) (44)
Insurance result 1,543 1,497 1,391 870 1,249
Insurance result excluding non-recurring effects 1,543 1,497 1,391 870 1,452
acquisition expense ratio* 5.1% 5.6% 5.4% 5.6% 6.0%
administrative expense ratio* 8.8% 9.2% 9.0% 9.5% 10.5%
result margin 22.4% 21.5% 19.9% 12.4% 17.4%
* ratios calculated using gross written premium

Data from the profit and loss account – group and individually continued insurance (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 7,316 7,362 7,840
Insurance revenue after reinsurance 7,316 7,362 7,840
Expected claims and benefits, and expenses (GMM, VFA) 6,127 6,114 6,557
Release of the contractual service margin (GMM, VFA) 1,105 1,223 1,267
Other revenue 84 25 16
Insurance service expenses after reinsurance (6,039) (6,093) (6,232)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (4,960) (4,830) (4,934)
Administrative expenses (730) (842) (861)
Amortization of loss component 349 292 326
Recognition of the loss component (293) (279) (292)
Amortization of insurance acquisition cash flows (405) (434) (471)
Insurance service result 1,277 1,269 1,608
Financial income and expenses from insurance (462) (509) (522)
Investment income 682 852 888
Operating profit (loss) 1,497 1,612 1,974
Insurance business margin 20.5% 21.9% 25.2%

Data from the profit and loss account – individual insurance (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 1,346 1,581 1,712 1,750 1,451
Net earned premiums 1,344 1,579 1,710 1,747 1,447
Investment income 59 548 465 153 (181)
Insurance claims and benefits and movement in other net technical provisions (976) (1,640) (1,670) (1,329) (695)
Acquisition expenses (126) (139) (175) (224) (216)
Administrative expenses (69) (72) (81) (86) (109)
Other (5) (5) (5) (6) (8)
Insurance result 227 271 244 255 238
acquisition expense ratio* 9.4% 8.8% 10.2% 12.8% 14.9%
administrative expense ratio* 5.1% 4.6% 4.7% 4.9% 7.5%
result margin* 16.9% 17.1% 14.3% 14.6% 16.4%
* ratios calculated using gross written premium

Data from the profit and loss account – individual insurance (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 581 637 744
Insurance revenue after reinsurance 581 637 744
Expected claims and benefits, and expenses (GMM, VFA) 400 374 423
Release of the contractual service margin (GMM, VFA) 215 244 295
Other revenue (34) 19 26
Insurance service expenses after reinsurance (301) (344) (377)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (86) (91) (106)
Administrative expenses (78) (90) (97)
Amortization of loss component 14 8 13
Recognition of the loss component (8) (17) (18)
Amortization of insurance acquisition cash flows (143) (154) (169)
Insurance service result 280 293 367
Financial income and expenses from insurance (87) (102) (107)
Investment income 118 115 119
Operating profit (loss) 311 306 379
Insurance business margin 53.5% 48.0% 50.9%

 

Data from the profit and loss account – investment contracts (PLN million) 2018 2019 2020 2021 2022
Gross written premium 40 35 33 33 30
Group insurance 2 1 1 1
Individual insurance 38 34 32 32 30
Net earned premiums 40 35 33 33 30
Investment income (14) 16 13 (3) (29)
Net insurance claims and benefits and movement in other net technical provisions (15) (42) (37) (22) 6
Acquisition expenses (1)
Administrative expenses (5) (4) (3) (2) (2)
Other (2)
Operating result 3 5 6 6 5
result margin* 7.5% 14.3% 18.2% 18.2% 16.7%
* ratios calculated using gross written premium

Data from the profit and loss account – investment contracts (PLN million) 2022 2023 2024
Investment income 1 2 12
Fee and commission result 3 3 2
Operating profit (loss) 4 5 14

Data from the profit and loss account – banking activity (PLN million) 2018 2019 2020 2021 2022
Investment income 8,897 8,972 6,248 7,319 13,636
Fee and commission income and expenses 3,115 3,146 3,008 3,426 3,569
Administrative expenses (4,989) (4,850) (4,782) (5,077) (5,639)
Interest expenses (1,904) (2,013) (1,074) (376) (4,617)
Other (1,083) (1,757) (3,206) (1,513) (3,035)
Total 4,036 3,498 194 3,779 3,914

Data from the profit and loss account – banking activity (PLN million) 2022 2023 (restated) 2024
Investment income 13,636 24,714 25,221
Fee and commission result 3,569 3,605 3,676
Operating costs of banks (5,639)
PZU Group’s non-insurance operating expenses (7,939) (8,785)
Interest expenses (4,617) (8,704) (8,077)
Costs of legal risk of mortgage loans in foreign currencies (369) (729)
Other operating income and expenses (3,035) (43) 8
Operating profit 3,914 11,264 11,314

Data from the profit and loss account – pension segment (PLN million) 2018 2019 2020 2021 2022
Investment income 5 6 4 4 12
Other revenue 149 142 130 154 161
Administrative expenses (40) (43) (56) (57) (49)
Other (7) (4) (5) (5) (5)
Operating profit (loss) 107 101 73 96 119

Data from the profit and loss account – pension segment (PLN million) 2022 2023 (restated) 2024
Investment income 12 17 16
Fee and commission result 161 147 184
PZU Group’s non-insurance operating expenses (45) (38)
Other operating income and expenses (32) 1 1
Operating profit 141 120 163

Investment segment (PLN million) 2018 2019 2020 2021 2022
Total (390) 333 323 662 420
* ratios calculated using net earned premium

Investment segment (PLN million) 2022 2023 (restated) 2024
Investment income 442 522 395
Fee and commission result 87 171 150
PZU Group’s non-insurance operating expenses (127) (146)
Interest expenses (178) (231) (207)
Other operating income and expenses (95) 4 16
Operating profit 256 339 208

 

Data from the profit and loss account – Baltic Countries segment (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 1,592 1,713 1,694 1,867 2,359
Net earned premiums 1,480 1,600 1,643 1,742 2,064
Investment income 2 38 18 42 (13)
Net insurance claims and benefits (905) (989) (965) (1,082) (1,238)
Acquisition expenses (317) (335) (340) (366) (454)
Administrative expenses (125) (133) (141) (142) (163)
Other 3 4 5 6 7
Insurance result 138 185 220 200 203
EUR exchange rate in PLN 4.2669 4.3018 4.4742 4.5775 4.6883
acquisition expense ratio* 21.4% 20.9% 20.7% 21.0% 22.0%
administrative expense ratio* 8.4% 8.3% 8.6% 8.2% 7.9%
* ratios calculated using net earned premium

Data from the profit and loss account – Baltic Countries segment (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 2,082 2,489 2,683
Insurance revenue after reinsurance 2,033 2,424 2,609
Amortization of liabilities for remaining coverage (PAA) 1,607 1,936 2,096
Expected claims and benefits, and expenses (GMM, VFA) 18 17 19
Release of the contractual service margin (GMM, VFA) 12 13 14
Release of risk adjustment for non-financial risks (GMM, VFA) 3 2 2
Recovery of insurance acquisition cash flows 393 455 477
Other 1 1
Insurance service expenses after reinsurance (1,820) (2,170) (2,273)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (1,216) (1,457) (1,516)
Administrative expenses (220) (255) (280)
Amortization of loss component 205 142 145
Recognition of the loss component (196) (145) (145)
Amortization of insurance acquisition cash flows (393) (455) (477)
Insurance service result 213 254 336
Financial income and expenses from insurance 24 (25) (41)
Finance income or expenses from reinsurance 1 (2) 1
Investment income (13) 57 86
Fee and commission result 2 2 2
Operating profit 227 286 384
EUR exchange rate in PLN 4.6883 4.5284 4.3042
Insurance business margin for life insurance 28.6% 25.0% 28.3%
The combined ratio (COR) for property and other non-life insurance 89.8% 89.7% 87.4%

 

Data from the profit and loss account – Ukraine segment (PLN million) 2018 2019 2020 2021 2022
Gross written premiums 257 335 291 339 231
Net earned premiums 152 217 196 227 207
Investment income 19 33 39 16 (42)
Net insurance claims and benefits (59) (81) (76) (102) (106)
Acquisition expenses (82) (118) (101) (112) (48)
Administrative expenses (25) (31) (33) (39) (33)
Other 18 19 29 24 17
Insurance result 23 39 54 14 (5)
exchange rate UAH/PLN 0.1330 0.1502 0.1439 0.1422 0.1370
acquisition expense ratio* 53.9% 54.4% 51.5% 49.3% 23.2%
administrative expense ratio* 16.4% 14.3% 16.8% 17.2% 15.9%
* ratios calculated using net earned premium

Data from the profit and loss account – Ukraine segment (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 248 220 242
Insurance revenue after reinsurance 227 218 239
Amortization of liabilities for remaining coverage (PAA) 135 136 153
Expected claims and benefits, and expenses (GMM, VFA) 20 17 5
Release of the contractual service margin (GMM, VFA) 8 5 9
Release of risk adjustment for non-financial risks (GMM, VFA) 1 1 6
Recovery of insurance acquisition cash flows 73 58 70
Other (10) 1 (4)
Insurance service expenses after reinsurance (199) (201) (245)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (83) (96) (112)
Administrative expenses (43) (43) (51)
Amortization of loss component 1 12
Recognition of the loss component (5) (24)
Amortization of insurance acquisition cash flows (73) (58) (70)
Insurance service result 28 17 (6)
Financial income and expenses from insurance (26) (18) (21)
Finance income or expenses from reinsurance 3
Investment income (1) 50 51
Operating profit 4 49 24
exchange rate UAH/PLN 0.1370 0.1137 0.0991
Insurance business margin for life insurance -34.7% 75.0% 37.0%
The combined ratio (COR) for property and other non-life insurance 86.0% 95.6% 101.4%

 

Data from the profit and loss account – investment insurance (PLN million) 2022 2023 2024
Insurance revenue before reinsurance 89 93 104
Insurance revenue after reinsurance 89 93 104
Expected claims and benefits, and expenses (GMM, VFA) 37 15 45
Release of the contractual service margin (GMM, VFA) 37 45 45
Other revenue 15 33 14
Insurance service expenses after reinsurance (98) (63) (100)
Claims and benefits (excluding the investment component) with the development of the claim reserves from previous years (17) (21) (21)
Administrative expenses (3) (5) (5)
Amortization of loss component 8 9 15
Recognition of the loss component (35) (7) (58)
Amortization of insurance acquisition cash flows (51) (39) (31)
Insurance service result (9) 30 4
Financial income and expenses from insurance 450 (761) (335)
Investment income (455) 765 328
Operating profit (loss) (14) 34 (3)
Insurance business margin -15.7% 36.6% -2.9%