Notes to the consolidated financial statements
Download note 5.2 in XLS5.2 Comparability of financial information
The Group has introduced changes in the method of presenting certain items in the consolidated statement of comprehensive income in these consolidated financial statements as compared to the consolidated financial statements prepared for the year ended 31 December 2014. As a result of the changes in presentation method, the comparative data in the consolidated statement of comprehensive income had to be restated.
Changes in the consolidated statement of comprehensive income:
The Group combined the item “Gain or loss on measurement of financial assets available for sale” with the item “Reclassification of gain or loss from sale of financial assets available for sale to the income statement”. The impact of changes in individual components of the revaluation reserve on the consolidated income, including the impact of items reclassified to the income statement, has been presented in note 36.3. A similar change in the presentation method was made to the deferred tax related to these items. The aforementioned changes and their effect on individual items of the consolidated statement of comprehensive income included in the consolidated financial statements for the year ended 31 December 2014 are presented in the table below.
In addition to the aforementioned changes in the presentation method, some notes to these consolidated financial statements present other changes resulting in a different presentation method as compared to the consolidated financial statements for the year ended 31 December 2014.
In the opinion of the Group, the aforementioned changes have made the presentation of information in the consolidated financial statements more detailed. The changes in question did not affect the profit or loss or comprehensive income of the Group.
| Period | Presentation | Period | |
|---|---|---|---|
| from 1 January 2014 | adjustments | from 1 January 2014 | |
| to 31 December 2014 | to 31 December 2014 restated data | ||
| PLN’000 | PLN’000 | PLN’000 | |
| Net financial profit/loss for the current period | 43 639 | 0 | 43 639 |
| Items that may be reclassified to profit or loss in future: | |||
| Gain/loss on measurement of financial assets available for sale, including: | 4 697 | 1 227 | 5 924 |
| - deferred tax | (1 102) | (288) | (1 390) |
| Gain/loss on sales of financial assets available for sale reclassified to profit or loss, including: | 1 227 | (1 227) | 0 |
| - deferred tax | (288) | 288 | 0 |
| Settlement of measurement of financial assets available for sale reclassified to assets held to maturity | (1 820) | 0 | (1 820) |
| - deferred tax | 428 | 0 | 428 |
| Items that will not be reclassified to profit or loss in future: | 0 | ||
| Actuarial gains and losses on measurement of defined benefit plans, including: | 124 | 0 | 124 |
| - deferred tax | (29) | 0 | (29) |
| Other comprehensive income total | 4 228 | 0 | 4 228 |
| Total comprehensive income | 47 867 | 0 | 47 867 |