Notes to the consolidated financial statements

40. Additional information to the statement of cash flows

Download note 40 in XLS

Cash and cash equivalents
The balance of cash and cash equivalents recognized in the consolidated statement of cash flows includes the following cash and cash equivalent items maturing within three months.

	Balance as at 31 December 2013	Balance as at 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Cash in hand and deposits with the Central Bank	327,242	934,743
Current accounts	4,458	6,602
Bank deposits up to 3 months	0	0
Total	331,700	941,345

Differences between balance sheet changes in certain items and changes in the balance of the same items in the consolidated statement of cash flows for the year ended 31 December 2013 and 31 December 2012:

	Period from 1 January 2013 to 31 December 2013	Period from 1 January 2012 to 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Change in the balance of receivables from other banks
Balance-sheet change	(6,480)	(688)
Change in nostro accounts balance - cash	(2,143)	797
Change in deposits maturing within up to 3 months - cash	0	0
Change presented in the consolidated statement of cash flows	(8,623)	109

	Period from 1 January 2013 to 31.12.2013	Period from 1 January 2012 to 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Change in investment securities available for sale
Change in financial assets available for sale in operating activities	(393,793)	(140,033)
Measurement of financial assets available for sale, recognized in the revaluation reserve, and effect of reclassification of financial assets between their classes	(7,110)	7,832
Change presented in the consolidated statement of cash flows	(400,903)	(132,201)

	Period from 1 January 2013 to 31.12.2013	Period from 1 January 2012 to 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Change in other assets	(11,795)	(3,634)
Liquidation of fixed assets and intangible assets	218	256
Fixed assets received under a finance lease agreement	0	0
Change presented in the consolidated statement of cash flows	(11,577)	(3,378)

	Period from 1 January 2013 to 31 December 2013	Period from 1 January 2012 to 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Balance-sheet change in other liabilities	11,428	(32,078)
Payment of finance lease liabilities	583	547
Other changes	0	0
Change presented in the consolidated statement of cash flows	12,011	(31,531)