19. |
Changes in accounting policies |
During the current year the prior years’ audited results were restated as a result of IFRS10 Consolidated Financial Statements which has become effective. This standard requires that the investment in Guardrisk (previously consolidated), be deconsolidated. There was no impact on the statement of changes in equity and statement of cash flows. |
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Impact of change in accounting policy on statement of financial position |
| 2014 effect Increase/ (decrease) |
2013 effect Increase/ (decrease) |
2012 effect Increase/ (decrease) |
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Assets |
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Non-current assets |
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| Investments in subsidiaries | (4) | (4) | (4) | |
| Available-for-sale investment | 32 | 91 | 84 | |
| 28 | 87 | 80 | ||
Equity and liabilities |
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Equity attributable to owners of the Company |
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| Other components of equity | 28 | 87 | 80 | |
Impact of change in accounting policy on statement of |
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Other comprehensive income, comprising items subsequently reclassified to profit or loss: |
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| Available-for-sale financial assets | (59) | 7 | ||
Total comprehensive income for the year |
(59) | 7 |