2.6. Changes in presentation of financial data

Compared to the consolidated financial statements for the year ended 31 December 2019, the Group changed the presentation of:

• the provision for legal risk related to foreign currency loans by transferring the costs of creating a provision from the item Other operating expenses to the item Result on provisions for legal risk related to foreign currency loans.

• the provision for unpaid commissions by transferring the particular items of commission income „from lending and leasing activities”, „from account servicing”, „from intermediation in the sale of insurance products” and „other commissions” to the item commission expense „other commissions”

The Group considers the presentation changes presented above to better reflect the economic nature of the above items and therefore provide more useful information to the recipients of the financial statements.