Prospectus - Notowania

Section 15 – Shareholders’ Equity Group – Items 140, 170, 180,
190, 200 and 220
As explained in Section 5 – Other Matters in Part A1) Accounting Policies – General, starting from January 1, 2009,
exchange differences relating to net foreign investments (subsidiaries, associates or joint ventures) have been reclassified in
Group equity as ‘exchange differences’ in item 140 Valuation Reserves. These exchange differences were previously
recognized as ‘other retained profit’ in item 170 Reserves.
For the sake of comparability we have therefore restated the December 2008 figures to take these effects into account.
15.5 Reserves from allocation of profit from previous year: other information
ITEMS/VALUES 09.30.2009 12.31.2008
Legal reserve 1,434,080 1,231,108
Statutory reserve 1,679,802 1,015,008
Other reserve 11,221,598 9,732,689
Total 14,335,480 11,978,805
15.6 Revaluation reserve: breakdown
CONSOLIDATED INTERIM REPORT
AS AT SEPTEMBER 30, 2009
AMOUNTS AS AT
AMOUNTS AS AT
ITEMS/TYPES 09.30.2009 12.31.2008
1. Available-for-sale financial assets (106,787) (965,680)
2. Property, plant and equipment - -
3. Intangible assets - -
4. Hedges of foreign investments - -
5. Cash-flow hedges 512,132 287,439
6. Exchange differences (2,013,072) (1,339,214)
7. Non-current assets classified as held for sale - -
8. Special revaluation laws 277,020 277,020
Total (1,330,707) (1,740,435)
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