Notes

The Group changed its consolidated income statement presentation to present cost of debt collection services together with bad debt allowance expenses and income resulting from reversal of bad debt allowance in the operating costs. None of the introduced changes affected the previously reported amounts of net profit for the period, EBITDA, or equity.

Cost of debt collection services were previously presented within Costs of services, products, goods and materials sold (Distribution, marketing, customer relation management and retention costs in costs by kind – see note 11) while bad debt allowance was presented within Other operating income/costs.

The Group changed its consolidated income statement presentation to present gains and losses on investment activities and finance costs in respect to Group’s indebtedness separately. None of the introduced changes affected the previously reported amounts of net profit, EBITDA, or equity.

Comparable results for the year ended 31 December 2011 have been reclassified to conform to the current period presentation as presented in the table below. Reclassifications have also been made in the notes to the consolidated financial statements.

for the year ended

The Group changed its consolidated balance sheet presentation to present long term portion of the data transfer order in Other non-current assets (reclassification from Other current assets). The Group also reclassified and presented Non-current deferred distribution fees and Current deferred distribution fees separately from Other non-current assets and Other current assets, respectively. The Group reclassified receivables and deferred income. None of the introduced changes affected the previously reported amounts of net profit for the period, EBITDA, or equity.