31.1. Explanation of differences between changes in the statement of financial position captions and changes presented in the statement of cash flows
2014 | 2013 (restated data) | |
---|---|---|
Change in other non-current assets and trade and other receivables presented in the statement of financial position |
542 | 125 |
Change in investment receivables from: | (73) | 340 |
advances for non-current non-financial assets | 88 | 173 |
sale of non-current non-financial assets | (8) | 8 |
granted non-current loans | (3) | (4) |
rights granted free of charge | (150) | 163 |
Change in non-current cash flows hedge instruments | 180 | 94 |
Change in prepayments regarding bank commissions | (11) | (9) |
Acquisition of subsidiary | 22 | 33 |
Other | - | 2 |
Foreign exchange differences | 264 | (180) |
Change in receivables in the statement of cash flows | 924 | 405 |
Change in inventories presented in the statement of financial position | 3 920 | 1 154 |
Reclassification of inventories from/to property, plant and equipment and non-current assets classified as held for sale |
(46) | (21) |
Foreign exchange differences | 232 | (159) |
Change in inventories in the statement of cash flows | 4 106 | 974 |
Change in other non-current liabilities, trade and other liabilities presented in the statement of financial position |
(1 088) | 1 473 |
Change in investment liabilities from investment expenditures | (176) | (235) |
Change in non-current cash flows hedge instruments | (1 570) | 42 |
Change in financial liabilities from finance lease | (14) | - |
Acquisition of subsidiary | (24) | (40) |
Other | - | 9 |
Foreign exchange differences | (406) | 187 |
Change in liabilities in the statement of cash flows | (3 278) | 1 436 |
Change in provisions presented in the statement on finacial position | (122) | 17 |
Usage of prior year CO₂ emission provision | 319 | 382 |
Usage of prior year energy rights provision | 16 | 15 |
Actuarial gains and losses | (20) | 4 |
Acquisition of subsidiary | (20) | (41) |
Foreign exchange differences | (32) | 14 |
Change in provisions in the statement of cash flows | 141 | 391 |
31.2. Other adjustments in cash flows from operating activities
2014 | 2013 (restated data) | |
---|---|---|
CO₂ emission rights granted free of charge | (186) | (165) |
Energy rights granted free of charge | (72) | 6 |
Change in deferred income | (4) | (50) |
Receivables on settled cash flows hedge instruments | (101) | - |
Other | 3 | (6) |
(360) | (215) |
31.3. Foreign exchange loss
NOTE | 2014 | 2013 (restated data) | |
---|---|---|---|
Foreign exchange (loss)/gain surplus presented in statement of profit or loss and other comprehensive income |
10 | (1 459) | 121 |
Adjustments to net profit/(loss) of foreign exchange differences presented in statement of cash flows: |
880 | 64 | |
realized foreign exchange differences concerning financing activities | 267 | 25 | |
realized foreign exchange differences concerning investing activities | (182) | - | |
unrealized foreign exchange differences concerning investing and financing activities | (19) | 41 | |
unrealized foreign exchange differences on subsidiaries from consolidation | 1 | (2) | |
hedge accounting of net investment hedge in foreign operation | 811 | - | |
foreign exchange differences on cash | 2 | - | |
Foreign exchange differences concerning operating activities not correcting net profit/(loss) | (579) | 185 |
31.4. Interest, net
NOTE | 2014 | 2013 (restated data) | |
---|---|---|---|
Finance income and costs of net interest presented in statement of profit or loss and other comprehensive income |
10 | (167) | (227) |
Adjustments to net profit/(loss) of net interest presented in statement of cash flows: |
241 | 272 | |
interest paid concerning financing activities | 245 | 310 | |
accrued interest concerning investing and financing activities | (4) | (38) | |
Net interest concerning operating activities not correcting net profit/(loss) | (74) | (45) |
31.5. Loss on investing activities
NOTE | 2014 | 2013 (restated data) | |
---|---|---|---|
Adjustments to net profit/(loss) of loss on investing activities | |||
(Profit) on sale of non-current non-financial assets | 9.1, 9.2 | (6) | (3) |
(Gain) on bargain purchase | 9.1 | (180) | (83) |
Recognition/reversal of impairment allowances of property, plant and equipment and intangible assets | 9.1, 9.2 | 5 360 | 185 |
Embedded derivatives and hedging instruments | (112) | 19 | |
Other | (47) | (24) | |
5 015 | 94 |
31.6. Income tax (paid)
NOTE | 2014 | 2013 (restated data) | |
---|---|---|---|
Tax expense on profit/(loss) before tax | 11 | 418 | (67) |
Change in deferred tax asset | (234) | 134 | |
Change in deferred tax liabilities | (463) | (130) | |
Change in current tax receivables | 24 | 25 | |
Change in current tax liabilities | 6 | (47) | |
Deferred tax recognized in other comprehensive income | 11.2 | 338 | (47) |
Acquisition of subsidiary | 11.2 | (117) | 40 |
Foreign exchange differences | (140) | (15) | |
(168) | (107) |