Integrated Report of KGHM Polska Miedź S.A.
and the KGHM Polska Miedź S.A. Group
for 2020

12.3 Other assets

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.

Accounting policies concerning receivables due to the settlement of derivatives measured at fair value through profit or loss are described in Note 7.2.

As at
31 December 2020

As at
31 December 2019
Other non-current non-financial assets 161 142
Investment property 103 92
Prepayments 7 8
Other 51 42
Other current assets, of which: 352 431
[Note 7.1] Financial assets 210 280
Amounts retained (collateral) due to long-term construction contracts 16 31
Receivables due to guarantees granted 112 111
Other 82 138
Non-financial assets 142 151
Non-financial prepayments 30 47
Other 112 104
Other non-current and current assets, total 513 573

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