114 Cyprus Energy Regulatory Authority STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 31 December 2021 2021 2020 Note € € Revenue 8 2.224.650 2.201.458 Other operating income 9 140.252 69.644 Selling and distribution expenses (140) - Administration expenses (2.294.016) (2.197.280) Net impairment profit/(loss) on financial and contract assets 25.423 (41.520) Other expenses 10 - (47.966) Operating surplus/(deficit) 11 96.169 (15.664) Finance income 49.288 40.930 Finance costs (36.377) (37.588) Net finance income 14 12.911 3.342 Surplus/(deficit) before tax 109.080 (12.322) Tax 15 (2.247) (3.658) Net surplus/(deficit) for the year 106.833 (15.980) Other comprehensive income Items that will not be classified subsequently to profit or loss: Remeasurements of post-employment benefit obligations 433.084 (446.181) 433.084 (446.181) Items that may be classified subsequently to profit or loss: Financial assets at fair value through other comprehensive income - Fair value (losses)/gains (98.130) 289.693 (98.130) 289.693 Other comprehensive income/(loss) for the year 334.954 (156.488) Total comprehensive income/(loss) for the year 441.787 (172.468) The notes on pages 121 to 152 form an integral part of these financial statements.
RkJQdWJsaXNoZXIy MzU4MTg0