33. Causes of Differences between Items of the Statement of Financial Position and Changes which are due to Changes in certain Items of the Statement of Cash Flows, and break-down of “other adjustments” under operating activity
in PLN m
| Change in cash | Jan 1 – Dec 31 2013 | Jan 1 – Dec 31 2012 |
|---|---|---|
| 1) Cash in the statement of financial position at beginning of the period | 1,948 | 1,505 |
| a) Net exchange differences on cash at beginning of the period | 1 | 1 |
| Cash and cash equivalents in the statement of cash flows at beginning of the period (1-a) |
1,947 | 1,504 |
| 1) Cash in the statement of financial position at end of the period | 2,827 | 1,948 |
| a) Net exchange differences on cash at end of the period | 1 | 1 |
| Cash and cash equivalents in the statement of cash flows at end of the period (2-b) | 2,826 | 1,947 |
| I. Change in cash in the statement of financial position (2-1) | 879 | 443 |
| II. Change in net exchange differences on cash (b-a) | - | - |
| Change in cash in the statement of cash flows (I - II) | 879 | 443 |
in PLN m
| Change in receivables | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in other financial assets in the statement of financial position | (67) | (114) |
| Change in receivables in the statement of financial position | 1,288 | (1,996) |
| Change in investment receivables under sale and purchase of intangible assets and property, plant and equipment | (4) | 3 |
| Change in prepayments for property, plant and equipment | 25 | (28) |
| Due and payable portion of loans advanced | 68 | 117 |
| Changes in the Group | - | 284 |
| Change in receivables in the statement of cash flows | 1,310 | (1,734) |
in PLN m
| Change in inventories | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in inventory in the statement of financial position | (314) | (982) |
| Tangible assets under construction transferred to inventory (adjustment to investment activity) | (7) | - |
| Changes in the Group | - | 362 |
| Change in inventory in the statement of cash flows | (321) | (620) |
in PLN m
| Change in employee benefit obligations | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in employee benefit obligations in the statement of financial position | 140 | 148 |
| Changes in the Group | - | (96) |
| Change in employee benefit obligations in the statement of cash flows | 140 | 52 |
in PLN m
| Change in provisions | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in provisions in the statement of financial position | (92) | 599 |
| Change in provision for well decommissioning costs which adjusts property, plant and equipment (adjustment to investment activity) | 391 | (425) |
| Changes in the Group | - | (34) |
| Change in provisions in the statement of cash flows | 299 | 140 |
in PLN m
| Change in current liabilities | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in current liabilities in the statement of financial position | 366 | 431 |
| Change in investment liabilities under purchase of intangible assets and property, plant and equipment | 24 | 32 |
| Changes in the Group | - | (248) |
| Other | 4 | 33 |
| Change in current liabilities in the statement of cash flows | 394 | 248 |
in PLN m
| Change in other assets in the statement of financial position | Period from Jan 1 – Dec 31 2013 | Period from Jan 1 – Dec 31 2012 |
|---|---|---|
| Change in other assets in the statement of financial position | 5 | (28) |
| Change in other assets in the statement of financial position | (87) | (6) |
| Expense (fees and commission) related to the note issuance programme | (7) | (5) |
| Changes in the Group | - | 17 |
| Change in other assets in the statement of cash flows | (89) | (22) |
in PLN m
| Change in deferred income | Jan 1–Dec 31 2013 | Jan 1–Dec 31 2012 |
|---|---|---|
| Change in deferred income in the statement of financial position | 170 | 294 |
| Property, plant and equipment received free of charge | (18) | - |
| Grants received for property, plant and equipment | (162) | (362) |
| Other changes in deferred income | (5) | 2 |
| Change in deferred income in the statement of cash flows | (15) | (66) |
in PLN m
| Other items, net, under operating activity | Jan 1–Dec 31 2013 | Jan 1–Dec 31 2012 |
|---|---|---|
| Derivative financial instruments | (363) | 17 |
| Written-down expenditure on non-financial non-current assets | 256 | 196 |
| Acquired CO2 emission allowances | (72) | (50) |
| Tax refund – investment tax credit (Norway) | - | 126 |
| Other items, net, under operating activity | 609 | 181 |
| Total | 430 | 470 |
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