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) |