Annual report 2004 (PDF, 4141 kB) - Unicredit Bank

(2) Under IFRS, reclassification of payment to social fund of CZK 7 million from “Reserves
and retained profit” to “Operating expenses”.
(3) Reclassification of release of specific provision for guarantees of CZK 4 million from
“Impairment losses on loans and advances” to “Other operating income” for IFRS
purposes.
(4) Under IFRS, negative revaluation of loans of CZK 67 million was included in the income
statement within “Impairment losses on loans and advances”.
(5) Annulment of decrease of reserve for dormant accounts by CZK 3 million.
(6) Under IFRS, reclassification of gain of selling ZB Trust (CZK 90 million), dividend
(CZK 28 million) and postaquisition retain earnings (CZK 51 million) between “Other
operating income”, “Gains on disposal of subsidiaries” and “Dividends income”.
(7) Under IFRS, reclassification of release of other specific provision CZK 73 million from
“Addition and release of other specific provisions” to “Other operating income”.
(8) Under IFRS, reclassification of addition of other specific provision CZK 21 million from
“Addition and release of other specific provisions” to “Operating expense”.
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