5. Explanation of the differences between previously published financial statements and these consolidated financial statements

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
01.01.2015 31.12.2015
Other operating income574.6(61.5)513.1
Other operating expense(297.1)61.5(235.6)
Other operating income and expense, net277.5-277.5