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Consolidated statement of changes in equity

PZU AR 2020 > Results > Financial data (2019-2020) > Consolidated statement of changes in equity
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Consolidated statement of changes in equity Equity attributable to equity holders of the parent Non-controlling interest Total equity
Share capital Other capital Retained earnings Total
Treasury stock Supplementary capital Other reserve capital Cumulative other comprehensive income Result from previous years Net profit
Revaluation reserve Actuarial gains and losses related to provisions for employee benefits Conversion FX differences
Note 40.1
40.3
40.3 40.3 40.3


2.4
As at 1 January 2020 86 (7) 13,113 (324) 294 1 (41) 3,047 - 16,169 23,119 39,288
Valuation of equity instruments - - (4) - 1 - - - - (3) 61 58
Valuation of debt instruments - - - - 453 - - - - 453 453 906
Measurement of loan receivables from clients - - - - 3 - - - - 3 14 17
Cash flow hedging - - - - 146 - - - - 146 376 522
Conversion FX differences - - - - - - 106 - - 106 (2) 104
Actuarial gains and losses related to provisions for employee benefits - - - - - 2 - - - 2 (7) (5)
Total net other comprehensive income - - (4) - 603 2 106 - - 707 895 1,602
Net profit (loss) - - - - - - - - 1,912 1,912 618 2,530
Total comprehensive income - - (4) - 603 2 106 - 1,912 2,619 1,513 4,132
Other changes, including: - (2) 2,739 619 (6) - - (3,361) - (11) (6) (17)
Distribution of financial result - - 2,741 620 - - - (3,361) - - - -
Transactions on treasury shares - (2) 2 - - - - - - - - -
Transactions with holders of non-controlling interests - - (10) - - - - - - (10) (2) (12)
Sale of revalued properties and other - - 6 (1) (6) - - - - (1) (4) (5)
As at 31 December 2020 86 (9) 15,848 295 891 3 65 (314) 1,912 18,777 24,626 43,403

Consolidated statement of changes in equity
(restated)1
Equity attributable to equity holders of the parent Non-controlling interest Total equity
Share capital Other capital Retained earnings Total
Treasury stock Supplementary capital Other reserve capital Cumulative other comprehensive income Result from previous years Net profit
Revaluation reserve Actuarial gains and losses related to provisions for employee benefits Conversion FX differences
Note 40.1
40.3
40.3 40.3 40.3


2.4
As at 1 January 2019 86 (11) 12,660 18 (65) - (36) 2,273 - 14,925 22,482 37,407
Valuation of equity instruments - - (1) - (8) - - - - (9) 11 2
Valuation of debt instruments - - - - 334 - - - - 334 41 375
Measurement of loan receivables from clients - - - - 4 - - - - 4 14 18
Cash flow hedging - - - - 31 - - - - 31 69 100
Foreign exchange translation differences - - - - - - (5) - - (5) 1 (4)
Actuarial gains and losses related to provisions for employee benefits - - - - - 1 - - - 1 (2) (1)
Reclassification of real property from property, plant and equipment to investment property - - - - 6 - - - - 6 - 6
Total net other comprehensive income - - (1) - 367 1 (5) - - 362 134 496
Net profit (loss) - - - - - - - - 3,295 3,295 1,890 5,185
Total comprehensive income - - (1) - 367 1 (5) - 3,295 3,657 2,024 5,681
Other changes, including: - 4 454 (342) (8) - - (2,521) - (2,413) (1,387) (3,800)
Distribution of financial result - - 444 (340) - - - (2,522) - (2,418) (1,385) (3,803)
Transactions on treasury shares - 4 - - - - - - - 4 - 4
Transactions with holders of non-controlling interests - - 2 - - - - - - 2 2 4
Sale of revalued properties and other - - 8 (2) (8) - - 1 - (1) (4) (5)
As at 31 December 2019 86 (7) 13,113 (324) 294 1 (41) (248) 3,295 16,169 23,119 39,288

1 Information on restatement of data for the period from 1 January to 31 December 2019 is presented in section 5.4.