Consolidated statement of changes in equity
Annual Report
2019
2019
| FOR THE YEAR ENDED 31 DECEMBER 2019 |
Share capital | Other capital | Retained earnings |
Net profit or loss for the year |
Capital and reserves attributable to equity holders of the parent company |
Total non-controlling interests |
Total equinity | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
Reserves
|
Accumulated other comprehensive income |
Total other capital |
|||||||||
| Supplementary capital |
General banking risk fund |
Other reserves | |||||||||
| As at 31 December 2018 | 1 250 | 29 354 | 1 070 | 3 831 | 250 | 34 505 | (385) | 3 741 | 39 111 | (10) | 39 101 |
| Changes due to IFRS 16 implementation (note 42) |
– | – | – | – | – | – | (111) | – | (111) | – | (111) |
| As at 1 January 2019 (restated) | 1 250 | 29 354 | 1 070 | 3 831 | 250 | 34 505 | (496) | 3 741 | 39 000 | (10) | 38 990 |
| Transfer from retained earnings | – | – | – | – | – | – | 3 741 | (3 741) | – | – | – |
| Dividend paid (note 41) | – | – | – | – | – | – | (1 663) | – | (1 663) | – | (1 663) |
| Total comprehensive income, of which: | – | – | – | – | 219 | 219 | – | 4 031 | 4 250 | 1 | 4 251 |
| Net profit for the year | – | – | – | – | – | – | – | 4 031 | 4 031 | 1 | 4 032 |
| Other comprehensive income | – | – | – | – | 219 | 219 | – | – | 219 | – | 219 |
| Covering of prior year loss* | – | – | – | (606) | – | 606 | 606 | – | – | – | – |
| Transfer from retained earnings to equity | – | 75 | – | 12 | 219 | 87 | (87) | – | – | – | – |
| As at 31 December 2019 | 1 250 | 29 429 | 1 070 | 3 237 | 469 | 34 205 | 2 101 | 4 031 | 41 587 | (9) | 41 578 |
*The item includes i.a. offset of prior years’ losses of PLN 535 million that arose as a result of the changes in accounting policies resulting from the first-time application of IFRS 9
| Accumulated other comprehensive income | ||||||
|---|---|---|---|---|---|---|
| FOR THE YEAR ENDED 31 DECEMBER 2019 |
Share in other comprehensive income of associates and joint ventures |
Fair value of financial assets measured at fair value through other comprehensive income |
Cash flow hedges |
Actuarial gains and losses |
Foreign exchange differences on translation of foreign branches |
Total |
| 1 January 2019 | (13) | 492 | 22 | (10) | (241) | 250 |
| Total comprehensive income, of which: | – | (36) | 210 | (5) | 50 | 219 |
| Other comprehensive income | – | (36) | 210 | (5) | 50 | 219 |
| As at 31 December 2019 | (13) | 456 | 232 | (15) | (191) | 469 |
| FOR THE YEAR ENDED 31 DECEMBER 2018 |
Share capital | Other capital | Retained earnings |
Net profit or loss for the year |
Capital and reserves attributable to equity holders of the parent company |
Total non-controlling interests |
Total equity |
||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
Reserves
|
Accumulated other comprehensive income |
Total other capital |
|||||||||
| Supplementary capital |
General banking risk fund |
Other reserves | |||||||||
| As at 31 December 2017 | 1 250 | 27 374 | 1 070 | 3 645 | (110) | 31 979 | (66) | 3 104 | 36 267 | (11) | 36 256 |
| Changes due to IFRS 9 implementation | – | – | – | – | (78) | (78) | (567) | – | (645) | – | (645) |
| As at 1 January 2018 (restated) | 1 250 | 27 374 | 1 070 | 3 645 | (188) | 31 901 | (633) | 3 104 | 35 622 | (11) | 35 611 |
| Transfer from retained earnings | – | – | – | – | – | – | 3 104 | (3 104) | – | – | – |
| Dividend paid | – | – | – | – | – | – | (688) | – | (688) | – | (688) |
| Total comprehensive income, of which: | – | – | – | – | 438 | 438 | – | 3 741 | 4 179 | 1 | 4 180 |
| Net profit for the year | – | – | – | – | – | – | – | 3 741 | 3 741 | 1 | 3 742 |
| Other comprehensive income | – | – | – | – | 438 | 438 | – | 438 | 438 | ||
| Transfer from retained earnings to equity | – | 2 101 | – | 65 | – | 2 166 | (2 166) | – | – | – | – |
| Transfer from other capital | – | (121) | – | (121) | – | – | – | – | – | – | – |
| Mandatory buy-out of shares from noncontrolling shareholders | – | – | – | – | – | – | (2) | – | (2) | – | (2) |
| As at 31 December 2018 | 1 250 | 29 354 | 1 070 | 3 831 | 250 | 34 505 | (385) | 3 741 | 39 111 | (10) | 39 101 |
| Accumulated other comprehensive income | ||||||
|---|---|---|---|---|---|---|
| FOR THE YEAR ENDED 31 DECEMBER 2018 |
Share in other comprehensive income of associates and joint ventures |
Fair value of financial assets measured at fair value through other comprehensive income |
Cash flow hedge |
Actuarial gains and losses |
Foreign exchange differences on translation of foreign branches |
Total |
| As at 31 December 2017 | – | 272 | (116) | (9) | (257) | (110) |
| Changes due to IFRS 9 implementation | – | (78) | – | – | – | (78) |
| As at 1 January 2018 (restated) | – | 194 | (116) | (9) | (257) | (188) |
| Total comprehensive income, of which: | (13) | 298 | 138 | (1) | (16) | 438 |
| Other comprehensive income | (13) | 298 | 138 | (1) | (16) | 438 |
| As at 31 December 2018 | (13) | 492 | 22 | (10) | (241) |
250 |