| Other operating expenses | 1 January – 31 December 2022 |
1 January – 31 December 2021 |
| Levy on financial institutions | 1 452 | 1 290 |
| Expenses of the core business of non-insurance and non-banking companies | 1 188 | 1 003 |
| Direct claims handling expenses on behalf of other insurance undertakings | 166 | 175 |
| Compulsory payments to insurance market institutions and banking market institutions | 152 | 143 |
| Bank Guarantee Fund | 365 | 396 |
| Costs of the Bank Protection Scheme fee | 696 | – |
| Costs of the Borrower Support Fund fee | 231 | – |
| Insurance Guarantee Fund | 63 | 62 |
| Fee to the National Fire Brigade Headquarters and Association of Voluntary Fire Brigades | 23 | 24 |
| Expenditures for prevention activity | 38 | 53 |
| Establishment of provisions | 753 | 295 |
| Amortization of intangible assets purchased in company acquisition transactions | 99 | 128 |
| Recognition of impairment losses for non-financial assets | 124 | 57 |
| Donations | 45 | 23 |
| Late interest, penalties, indemnities | 15 | 5 |
| Costs of pursuit of claims | 90 | 92 |
| Other | 146 | 171 |
| Other operating expenses, total | 5 646 | 3 917 |
Borrower Support Fund
The crowdfunding law introduces an obligation to make additional contributions to the Borrower Support Fund (BSF). The amount of additional contributions attributable to individual banks was determined by the BSF Board by resolution, based on information from the Chairman of the KNF. The BSF offers support to both borrowers who have taken out loans in PLN and in a foreign currency. The support is repayable, but part of the support can be written off under certain conditions.
Determination of the level of the contribution attributable to the given bank will be influenced primarily by the following factors:
- The share of the given bank in the gross carrying value of its housing loan portfolio, where the delay in repayment of principal or interest exceeds 90 days in comparison with the entire banking sector in Poland;
- Possible exemption of some lenders that do not meet regulatory capital and liquidity requirements from making contributions to the BSF. The premium for the PZU Group, charged to the results for 2022, amounted to PLN 231 million