Consolidated financial statements Notes to the financial statements 25. Cash Structure in the Statement of Cash Flows

25. Cash Structure in the Statement of Cash Flows

PLN ‘000 Dec 31 2009 Dec 31 2008
     
Cash at banks 361,188 711,132
Cash in hand 243 194
Other cash 647 1,475
Overdraft facilities (510,713) (374,448)
Total cash and cash equivalents (148,635) 338,353



Breakdown of the Company’s Activities as Disclosed in the Statement of Cash Flows

Operating activities include transactions and events related to the core business of an undertaking and other activities which are not included in investing or financing activities.

Investing activities include transactions and events which consist in the purchase or sale of property, plant and equipment (tangible assets, tangible assets under construction, prepayments for tangible assets under construction), intangible assets, non-current investments and current financial assets (excluding cash and cash equivalents), as well as related monetary costs and benefits, excluding those related to income tax.

Financing activities include transactions and events which consist in the raising and repayment of funds from sources other than operating activities, as well as related monetary costs and benefits, excluding those related to income tax. The occurrence of cash flows in the financing activities gives rise to changes in the amount of equity and financial indebtedness and the proportion between them.

Causes of Differences between the Balance-Sheet Changes in Certain Items and Changes Disclosed in the Statement of Cash Flows

Receivables
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in net non-current and current receivables (116,210) (18,871)
Change in income tax receivables (68,672) 198,104
Change in investment receivables 2,022 (5,668)
Change in Group structure 291 (221)
Change in dividends receivable (1,343) 1,639
Change in receivables under settlement of derivative financial instruments (3,167) 3,167
Other (401) (13,212)
Change in receivables as disclosed in the statement of cash flows (187,480) 164,938
Liabilities, accruals and deferred income
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in non-current and current liabilities, and accruals and deferred income 1,932,080 2,911,347
Change in non-current and current loans and borrowings (1,781,466) (2,559,469)
Change in investment liabilities 505,213 (241,223)
Change in liabilities related to acquisition of shares (35,083) -
Change in Group structure 5,604 (17,719)
Finance lease liabilities (81,824) 213
Change in income tax expense (3,798) 12,377
Change in liabilities related to negative valuation of derivative financial instruments (17,845) (214,620)
Other 169,830 (105)
Change in liabilities and accruals and deferred income as disclosed in the statement of cash flows 692,711 (109,199)
Inventories
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in inventories (575,897) 142,075
Change in Group structure 130 -
Other - (390)
Change in inventories as disclosed in the statement of cash flows (575,767) 141,685
Provisions
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in provisions 14,726 (78,867)
Change in Group structure 2,471 11
Change in deferred tax liabilities (49,147) 144,378
Other (16,916) (30,011)
Change in provisions as disclosed in the statement of cash flows (48,866) 35,511
Prepayments and accrued income
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in prepayments and accrued income 85,509 (113,269)
Change in Group structure (680) 157
Change in deferred tax assets (57,956) 100,491
Other (7,828) (32,262)
Change in prepayments and accrued income as disclosed in the statement of cash flows 19,045 (44,883)
Cash
PLN ‘000
Year ended
Dec 31 2009
Year ended
Dec 31 2008
     
Balance-sheet change in cash (350,723) (212,194)
Change in interest-bearing overdraft facilities (136,265) 73,443
Change in cash as disclosed in the statement of cash flows (486,988) (138,751)

This is a translation of a document originally issued in Polish

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