The change relates to the manner of presenting the gain or loss on the sale of leased assets. In 2015, the gains and losses on the sale of leased assets were presented on a gross basis, i.e. the income on sales of leased assets was recognised in other operating income, and the costs related to the sale of the leased assets were recognised in other operating expenses. The above changes relate only to the presentation of the data and have no impact on the profit or loss.
The table below presents the impact of changes in respect of the presentation of comparative data.
|01.01.2015 31.12.2015 |
data before restatement
|change in presentation of result |
on sale of leased assets
|Other operating income||574.6||(61.5)||513.1|
|Other operating expense||(297.1)||61.5||(235.6)|
|Other operating income and expense, net||277.5||-||277.5|