Annual report 2020
Consolidated Income Statement
Consolidated Statement Of Cash Flows
Consolidated Statement Of Changes In Equity
Consolidated Statement Of Comprehensive Income
Consolidated Statement Of Financial Position
1. Corporate information
1.1. The Orange Polska Group
1.2. Entities of the Group
2. Statement of compliance and basis of preparation
2.1. Basis of preparation
2.2. Changes to accounting policies related to leases
3. Segment information and performance measures
4. Main acquisitions, disposals and changes in scope of consolidation
5. Impact of COVID-19 pandemic
6. Revenue
7. Operating expense and income
7.1. External purchases
7.2. Labour expense
7.3. Other operating expense, income and impairment of receivables and contract assets
7.4. Research and development
8. Gains on disposal of assets
9. Impairment test
10. Goodwill
11. Other intangible assets
12. Property, plant and equipment
13. Leases
13.1. Group as a lessee
13.2. Group as a lessor
14. Assets and liabilities relating to contracts with customers
14.1. Trade receivables
14.2. Contract assets
14.3. Contract costs
14.4. Contract liabilities
14.5. Performance obligations
15. Provisions
16. Trade payables and other liabilities
16.1. Trade payables
16.2. Other liabilities
17. Employee benefits
17.1. Jubilee awards and retirement bonuses
17.2. Cash-settled share-based payment plan
18. Finance income and expense
19. Net financial debt
20. Loans from related party
21. Liabilities arising from financing activities
22. Cash and cash equivalents
23. Derivatives
24. Fair value of financial instruments
24.1. Fair value measurements
24.2. Comparison of fair values and carrying amounts of financial instruments
25. Objectives and policies of financial risk management
25.1. Principles of financial risk management
25.2. Hedge accounting
25.3. Currency risk
25.4. Interest rate risk
25.5. Share price risk
25.6. Liquidity risk
25.7. Credit risk
26. Income tax
26.1. Income tax
26.2. Deferred tax
27. Equity
27.1. Share capital
27.2. Dividend
27.3. Equity-settled share-based payment plan
27.4. Other movements in retained earnings
28. Management of capital
29. Investment commitments
30. Litigation, claims and contingent liabilities
31. Related party transactions
31.1. Management Board and Supervisory Board compensation
31.2. Related party transactions
32. Subsequent events
33. Significant accounting policies
33.1. Use of estimates and judgement
33.2. Standards and interpretations issued but not yet adopted
33.3. Options available under IFRSs and used by the Group
33.4. Presentation of the financial statements
33.5. Consolidation rules
33.6. Investments in joint arrangements
33.7. Effect of changes in foreign exchange rates
33.8. Revenue
33.9. Subscriber acquisition costs, costs to fulfil a contract, advertising and related costs
33.10. Borrowing costs
33.11. Goodwill
33.12. Intangible assets (excluding goodwill)
33.13. Property, plant and equipment
33.14. Leases
33.15. Non-current assets held for sale
33.16. Impairment tests and Cash Generating Units
33.17. Financial assets and liabilities
33.18. Inventories
33.19. Income tax
33.20. Provisions
33.21. Pensions and other employee benefits
33.22. Share-based payments
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