50. Additional information regarding the statement of cash flows

Differences between balance sheet changes the value of items and changes in the balance of these items presented in operating activities.

Change in amounts due from banks	31.12.2019	31.12.2018
Change arising from the balance sheet	(264,234)	(1 642,193)
Acquisition of RBPL	–	(770,784)
Elimination of a change in cash and cash equivalents	317,584	(2,481,797)
Total change in amounts due from banks	(53,350)	68,820

Change in amounts due from customers measured at amortised cost	31.12.2019	31.12.2018
Change arising from the balance sheet	(867,648)	(17,116,815)
Implementation of IFRS9	–	897,759
Acquisition of RBPL	–	18,229,358
Total change in amounts due from customers measured at amortised cost	(867,648)	2,010,302

Change in amounts due to banks	31.12.2019	31.12.2018
Change arising from the balance sheet	508,897	(1,362,807)
Acquisition of RBPL	–	1,201,752
Long-term loans granted by other banks	403,043	(1,899,454)
Total change in amounts due to banks	911,940	(2,060,509)

Change in amounts due to customers	31.12.2019	31.12.2018
Change arising from the balance sheet	(966,098)	30,853,033
Acquisition of RBPL	–	(34,929,564)
Repayment of long-term loans received	–	1,366,343
Total change in amounts due to customers	(966,098)	(2,710,188)

Cash flows from operating activities – other adjustments	31.12.2019	31.12.2018
FX differences from subordinated loans	(7,405)	59,268
Change in valuation of subsidiary	4,746	–
Impact of IFRS 16 on assets	(596,492)	–
Impact of IFRS 16 on liabilities	610,497	–
Valuation of securities through profit or loss	(21,664)	–
Allowance for securities	(3,864)	(164)
Other adjustments	(51,394)	(16,376)
Cash flows from operating activities – total other adjustments	(65,576)	42,728

49. Cash and cash equivalents

Annual report 2019

51. Related party transactions