31. Explanatory notes to the statement of cash flows

31.1. Explanation of differences between changes in the statement of financial position captions and changes presented in the statement of cash flows

 20142013 (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

 20142013
(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 20142013 (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  20142013 (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 20142013 (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 20142013
(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)