V. Consolidated cash flow statement
| NOTE | 2021 | 2020 RESTATED | |
|---|---|---|---|
| Cash flow from operating activities – indirect method | |||
| Profit before income tax | 3,001,620 | 1,725,015 | |
| Adjustments for: | -2,151,049 | 22,965,508 | |
| Depreciation and amortization | 15 | 648,218 | 538,951 |
| Share in gains (losses) from associates | 16 | -1,840 | – |
| (Gains) losses on investing activities | -68,959 | -51,145 | |
| Net interest income | 7 | -5,660,761 | -5,202,012 |
| Dividend income | 9 | -26,662 | -26,278 |
| Interest received | 5,698,049 | 5,755,216 | |
| Interest paid | -264,018 | -822,552 | |
| Income tax paid | -793,712 | -768,095 | |
| Change in loans and advances to banks | 45 | -222,954 | -28,927 |
| Change in derivative financial instruments (assets) | 45 | -3,107,264 | -2,732,702 |
| Change in loans and advances to customers (in this receivables from financial leases) | 45 | -4,529,622 | -1,647,620 |
| Change in securities(including assets pledged as security for liabilities) | 45 | 1,634,611 | -164,326 |
| Change in other assets | 45 | -2,745,430 | 589,320 |
| Change in amounts due to banks | 45 | 225,217 | 2,606,471 |
| Change in financial liabilities held for trading | -103,071 | 558,005 | |
| Change in derivative financial instruments (liabilities) | 45 | 3,187,751 | 2,583,303 |
| Change in amounts due to customers | 45 | 3,448,875 | 20,573,060 |
| Change in debt securities issued | -5,201 | 57,414 | |
| Change in subordinated liabilities | 3,598 | – | |
| Payments for short-term leases and leases of low-value assets | -2,410 | -3,838 | |
| Change in provisions | 45 | -109,485 | 236,107 |
| Change in other liabilities | 45 | 644,021 | 915,156 |
| Net cash flows from operating activities | 850,571 | 24,690,523 | |
| Cash flow from investing activities | |||
| Investing activity inflows | 232,768,229 | 349,678,196 | |
| Subsidy received for taking over the part of the activities of Idea Bank S.A. . including purchased cash | 3, 45 | 1,453,843 | – |
| Sale of subsidiaries | 27 | 18,579 | – |
| Sale of securities measured at amortized cost and at fair value through other comprehensive income | 231,141,720 | 349,633,759 | |
| Sale of intangible assets and property, plant and equipment | 29, 30 | 127,425 | 18,159 |
| Dividend received | 9 | 26,662 | 26,278 |
| Investing activity outflows | -229,424,306 | -374,809,443 | |
| Acquisition of associates | 28 | -42,193 | – |
| Acquisition of securities measured at amortised cost and at fair value through other comprehensive income | -228,636,970 | -373,885,399 | |
| Acquisition of intangible assets and property, plant and equipment | 29, 30 | -745,143 | -924,044 |
| Net cash flows from investing activities | 3,343,923 | -25,131,247 | |
| Cash flows from financing activities | |||
| Financing activity inflows | 3,116,386 | 11,325,370 | |
| Due to loans and advances received from banks | 45 | 62,444 | 1,660,575 |
| Issue of debt securities | 45 | 3,053,942 | 9,664,795 |
| Financing activity outflows | 45 | -6,580,603 | -10,830,270 |
| Repayment of loans and advances received from banks | -1,787,970 | -844,747 | |
| Redemption of debt securities | 45 | -3,836,430 | -9,871,878 |
| Dividends and other payments to shareholders | 45 | -842,529 | – |
| Payments for the principal portion of the lease liabilities | 45 | -113,674 | -113,645 |
| Net cash flows from financing activities | -3,464,217 | 495,100 | |
| Total net cash flows | 730,277 | 54,376 | |
| including effect of exchange rate fluctuations on cash and cash equivalents held | 20,131 | 170,817 | |
| Net change in cash and cash equivalents | 730,277 | 54,376 | |
| Cash and cash equivalents at the beginning of the period | 7,005,348 | 6,950,972 | |
| Cash and cash equivalents at the end of the period | 45 | 7,735,625 | 7,005,348 |
Notes to the financial statements presented in paart VI constitute an integral part of the consolidated financial statements.