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Annual consolidated financial statements

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Accounting policy for the statement of comprehensive income

 

The statement of comprehensive incomepresents profit or loss for the period in a single amount as well as items of other comprehensive income. Under other comprehensive income the Group recognises gains and losses which, under individual standards, should be recognised apart from the statement of profit or loss. In addition the Group presents items of other comprehensive income in two groups, separating those items which, under other IFRSs, will be reclassified subsequently to profit or loss when specified conditions are met from those items which will not be reclassified.
 

Consequently, in the group of items which, under other IFRSs, will be reclassified to profit or loss when specified conditions are met, the following are recognised:

  • gains and losses of the period regarding the fair value measurement of available-for-sale financial assets,

    • gains and losses from the fair value measurement of the effective portion of future cash flow hedging instruments, and exchange differences from the translation of foreign operations,

including related tax effect.

 

For those items which will not be reclassified to profit or loss the following is recognised:

  • actuarial gains or losses, including related tax effect.

 

Profit for the period in the statement of comprehensive income is the total comprehensive income for the

period, being the sum of profit or loss for the period and other comprehensive income.

  

For the period

Note

from 1 January 2012

to 31 December 2012

from 1 January 2011

to 31 December 2011

restated*

Profit for the period – continued operations

 

4 803

11 068

Profit for the period – discontinued operations

 

-

60

Profit for the period

 

4 803

11 128

Other comprehensive income – continued operations

     

Other comprehensive income, which will be reclassified to profit or loss when specific conditions are met

26

(570)

363

Available-for-sale financial assets

 

(6)

(195)

Income tax

 

(7)

37

 

17

(13)

(158)

Cash flow hedging instruments

 

(355)

598

Income tax

 

67

(114)

 

17

(288)

484

Exchange differences from the translation

of foreign operations statements

17,19

(269)

37

Other comprehensive income, which will not be reclassified to profit or loss

 

(170)

(66)

Actuarial losses*

 

(210)

(82)

Income tax

 

40

16

Other comprehensive net income for the financial period

 

(740)

297

TOTAL COMPREHENSIVE INCOME

 

4 063

11 425

Total comprehensive income attributable to:

     

shareholders of the Parent Entity

 

4 066

11 406

non-controlling interest

 

(3)

19

Total comprehensive income attributable to shareholders of the Parent Entity

     

from continued operations

 

4 066

11 346

from discontinued operations

 

-

60

* Details presented in note 2.1.2.
The accounting policy and the explanatory notes constitute an integral part of these financial statements.
Amounts in tables in million PLN, unless otherwise stated.

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