27.1. Reasons for differences between balance-sheet changes of some items and changes in the statement of cash flows
In the presented periods, the balance-sheet changes in the balance of receivables, inventories and subsidies complied with their changes reflected in the statement of cash flows.
Differences in the balance-sheet change of the balance of liabilities and provisions compared to their change reflected in the statement of cash flows is presented and explained in the tables below.
| Change in the balance of liabilities | 2022 | 2021 |
|---|---|---|
| Balance-sheet change in the balance (– decrease, + increase) | (6,998) | 183,250 |
| Change in the balance reflected in statement of cash flows | (50,089) | 179,532 |
| Difference | (43,091) | (3,718) |
| – including change in liabilities on account of property, plant and equipment purchase | (43,091) | (3,718) |
| Change in provisions | 2022 | 2021 |
|---|---|---|
| Balance-sheet change in the balance (– decrease, + increase) | (5,202) | (1,273) |
| Change in the balance reflected in statement of cash flows | 1,591 | 2,262 |
| Difference | 6,793 | 3,535 |
| – including the change in provisions on account of actuarial gains/losses charged to other comprehensive income | 6,793 | 3,535 |