5. Changes in accounting principles and data presentation

The accounting principles used in drawing up these financial statements are consistent with those followed in the preparation of the separate financial statements for the year 2019, with the exceptions presented below. The changes to the IFRSs referred to below were applied in these financial statements as of their respective effective dates. The changes listed below did not have any material impact on the presented and disclosed financial information or did not apply to transactions entered into by the Group:

• Amendments to the conceptual framework – Changes relate to the unification of the conceptual framework;
• Amendments to IFRS 3 – Changes relate to clarifying the definition of a business activity;
• Amendments to IAS 1 and IAS 8 – Changes relate to the definition of the term “material”;
• Amendments to IFRS 9, IAS 39 and IFRS 7 – Changes relate to the reform of reference interest rates,

The Group has not elected to early adopt any of the standards, interpretations or changes that have been published but are not yet effective in accordance with the European Union regulations.