1.3. Presentation changes in the financial statements
In the consolidated financial statements for 2016, the Group made presentation changes with respect to the following items of the statement of financial position:
- Deferred tax assets and liabilities – in accordance with IAS 12, deferred tax assets and liabilities were presented on a net basis; and
- Gas Facility Decommissioning Fund cash – following a detailed analysis, it was transferred from cash and cash equivalents to other assets (under non-current assets).
As the amendments discussed above were applied retrospectively, the data as at January 1st 2015 and December 31st 2015 presented in the statement of financial position is restated.
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| Consolidated statement of financial position | As at Dec 31 2015 − before restatement |
Presentation of deferred tax on a net basis | Reclassification of non-current restricted cash | As at Dec 31 2015 − after restatement |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets including: |
36,959 | (1,533) | 217 | 35,643 |
| Deferred tax assets | 1,575 | (1,533) | – | 42 |
| Other assets | 439 | – | 217 | 656 |
| Current assets including: |
12,866 | – | (217) | 12,649 |
| Cash and cash equivalents | 6,239 | – | (217) | 6,022 |
| TOTAL ASSETS | 49,825 | (1,533) | – | 48,292 |
| EQUITY AND LIABILITIES | ||||
| TOTAL EQUITY | 30,741 | – | – | 30,741 |
| Non-current liabilities including: |
12,795 | (1,533) | – | 11,262 |
| Deferred tax liabilities | 3,090 | (1,533) | – | 1,557 |
| Current liabilities | 6,289 | – | – | 6,289 |
| TOTAL LIABILITIES | 19,084 | (1,533) | – | 17,551 |
| TOTAL EQUITY AND LIABILITIES | 49,825 | (1,533) | – | 48,292 |
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| Consolidated statement of financial position | As at Jan 1 2015 − before restatement |
Presentation of deferred tax on a net basis | Reclassification of non-current restricted cash | As at Jan 1 2015 − after restatement |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets including: |
37,692 | (1,725) | 230 | 36,197 |
| Deferred tax assets | 1,783 | (1,725) | – | 58 |
| Other assets | 412 | – | 230 | 642 |
| Current assets including: |
11,234 | – | (230) | 11,004 |
| Cash and cash equivalents | 2,958 | – | (230) | 2,728 |
| TOTAL ASSETS | 48,926 | (1,725) | – | 47,201 |
| EQUITY AND LIABILITIES | ||||
| TOTAL EQUITY | 30,169 | – | – | 30,169 |
| Non-current liabilities including: |
12,384 | (1,725) | – | 10,659 |
| Deferred tax liabilities | 3,250 | (1,725) | – | 1,525 |
| Current liabilities | 6,373 | – | – | 6,373 |
| TOTAL LIABILITIES | 18,757 | (1,725) | – | 17,032 |
| TOTAL EQUITY AND LIABILITIES | 48,926 | (1,725) | – | 47,201 |
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| Consolidated statement of cash flows | As at Dec 31 2015 − before restatement | Reclassification of non-current restricted cash | As at Dec 31 2015 − after restatement |
|---|---|---|---|
| Net cash from operating activities including: |
7,258 | 13 | 7,271 |
| Movements in working capital | 1,279 | 13 | 1,292 |
| Net cash from investing activities | (3,147) | – | (3,147) |
| Net cash from financing activities | (829) | – | (829) |
| Net cash flows | 3,282 | 13 | 3,295 |
| Cash and cash equivalents at beginning of period | 2,956 | (230) | 2,726 |
| Cash and cash equivalents at end of period | 6,238 | (217) | 6,021 |
