Condensed consolidated statement of cash flows

 

Notes

June 30, 2022

June 30, 2021

    

Operational activities

   

Net profit/(loss)

 

102,012

198,397

    

Adjustment for non-cash items:

   

- Result of associates

 

15,357

-8,789

- Unrealised (gains) losses arising from changes in fair value1

 

-16,189

-44,465

- Unrealised (gains) losses arising from changes in foreign exchange rates

 

-222,489

-93,590

- Unrealised (gains) losses arising from other changes2

 

-4,865

-6,924

- Amortization of premiums/discounts debentures and notes

 

-3,926

5,650

- Impairments

 

114,642

-28,246

- Depreciation and impairment of PP&E assets

 

5,749

5,533

- Income tax expense

 

-7,069

26,941

    

Changes in:

   

- Income taxes payable / receivable

 

-36,929

23,825

- Loans

 

127,391

313,716

- Equity investments

 

-59,794

-31,535

- Other assets and liabilities3

 

1,823

-30,921

- Short-term deposits > 3 months3

 

-330,592

-59,044

- Short-term credits3

 

-105,895

-89,550

Net cash flow from operational activities

 

-420,774

180,998

    

Investment activities

   

Purchase of interest-bearing securities

 

-96,358

-92,102

Redemption/sale of interest-bearing securities

 

36,896

47,084

Investments in PP&E and intangible fixed assets

 

-1,358

-742

Disinvestments in PP&E and intangible fixed assets

 

1,258

-

Investments in Associates

 

-7,363

-10,195

Divestments in Associates

 

-

636

Net cash flow from investment activities

 

-66,925

-55,319

    

Financing activities

   

Proceeds from issuance of debt securities, debentures and notes

(7)

687,382

526,731

Redemption of debt securities, debentures and notes

(7)

-568,470

-173,429

Lease payments

 

-1,687

-1,685

Dividend paid

 

-12,831

-

Net cash flow from financing activities

 

104,394

351,617

Net cash flow

 

-383,305

477,296

    

Cash and cash equivalents

   

Net foreign exchange difference

 

103,180

50,105

Banks and short term deposits at January 1

 

1,395,141

1,344,136

Banks and short term deposits at June 30

 

1,115,016

1,871,537

Total cash flow

 

-383,305

477,296

    

Operational cash flows from interest and dividends

   

Interest received

 

131,962

147,619

Interest paid

 

-23,380

-15,514

Dividend received

 

31,998

9,850

Interest paid for lease liabilities

 

-73

-80

  • 1 Unrealized (gains) losses arising from changes in fair value related to fair value changes in loans to private sector, derivatives, equity investments, debentures and notes.
  • 2 Unrealized (gains) losses arising from other changes relate to changes in accrual and amortizable fees of financial assets and liabilities.
  • 3 Movement is excluding foreign exchange results. Foreign exchange results are included in unrealized gains (losses) arising from foreign exchange rates.

Banks and short term deposits

The balance as mentioned in the cash flow statement corresponds with the following items in the consolidated balance sheet:

Cash position maturity bucket < 3 months

June 30, 2022

June 30, 2021

Banks

59,060

52,672

Short term deposits measured at AC

811,014

1,071,175

Short term deposits measured at FVPL

619,445

806,734

-of which > 3 months

-374,503

-59,044

Banks and short term deposits < 3 months

1,115,016

1,871,537