CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
PKO Annual
Report Online
2020
Report Online
2020
| FOR THE PERIOD ENDED 31 December 2020 |
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 and reserves | |||||||||
| Supplementary capital | General banking risk fund | Other reserves | |||||||||
| As at the beginning of the period | 1 250 | 29 429 | 1 070 | 3 237 | 469 | 34 205 | 2 101 | 4 031 | 41 587 | (9) | 41 578 |
| Transfer from retained earnings | – | – | – | – | – | – | 4 031 | (4 031) | – | – | – |
| Comprehensive income | – | – | – | – | 894 | 894 | – | (2 557) | (1 663) | (4) | (1 667) |
| Covering of prior year loss1 | – | – | – | (111) | – | (111) | 111 | – | – | – | – |
| Transfer from retained earnings to equity | – | 90 | – | 11 | – | 101 | (101) | – | – | – | – |
| As at the end of the period | 1 250 | 29 519 | 1 070 | 3 137 | 1 363 | 35 089 | 6 142 | (2 557) | 39 924 | (13) | 39 911 |
1) The item includes offset of prior years’ losses of PLN 111 million that arose as a result of the changes in accounting policies resulting from the first-time application of IFRS 16.
| FOR THE PERIOD 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 equity | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Reserves | Accumulated other comprehensive income | Total other capital and reserves | |||||||||
| Supplementary capital | General banking risk fund | Other reserves | |||||||||
| As at the beginning of the period | 1 250 | 29 354 | 1 070 | 3 831 | 250 | 34 505 | (385) | 3 741 | 39 111 | (10) | 39 101 |
| Changes in the accounting policies | – | – | – | – | – | – | (111) | – | (111) | – | (111) |
| As at the beginning of the period, after policy changes | 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 | – | – | – | – | – | – | (1 663) | – | (1 663) | – | (1 663) |
| Comprehensive income | – | – | – | – | 219 | 219 | – | 4 031 | 4 250 | 1 | 4 251 |
| Covering of prior year loss1 | – | – | – | (606) | – | (606) | 606 | – | – | – | – |
| Transfer from retained earnings to equity | – | 75 | – | 12 | – | 87 | (87) | – | – | – | – |
| As at the end of the period | 1 250 | 29 429 | 1 070 | 3 237 | 469 | 34 205 | 2 101 | 4 031 | 41 587 | (9) | 41 578 |
1) The item includes 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.
| FOR THE YEAR ENDED 31 December 2019 |
Accumulated other comprehensive income | |||||
|---|---|---|---|---|---|---|
| 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 | |
| As at the beginning of the period | (12) | 457 | 232 | (16) | (192) | 469 |
| Comprehensive income | 8 | 836 | 123 | (5) | (68) | 894 |
| As at the end of the period | (4) | 1 293 | 355 | (21) | (260) | 1 363 |
| FOR THE YEAR ENDED 31 December 2019 |
Accumulated other comprehensive income | |||||
|---|---|---|---|---|---|---|
| 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 | |
| As at the beginning of the period | (12) | 493 | 22 | (11) | (242) | 250 |
| Comprehensive income | – | (36) | 210 | (5) | 50 | 219 |
| As at the end of the period | (12) | 457 | 232 | (16) | (192) | 469 |