20.5 Retained earnings and limitations on payment of dividend
Retained earnings which are not subject to distribution are amounts that cannot be paid in the form of dividends.
| (in PLNm) | As at December 31, 2022 |
As at December 31, 2021 |
| Amounts included in retained earnings not subject to distribution by the parent company: | ||
| Retained earnings of subsidiaries, attributable to equity holders of the parent company, including consolidation adjustments | 6.232 | 5.827 |
| Profit/loss recognised by the parent company in retained earnings through other comprehensive income | 4 | 3 |
| Net profit/(loss) of the parent company | 3.097 | 1.734 |
| TOTAL RETAINED EARNINGS PRESENTED IN THE STATEMENT OF FINANCIAL POSITION | 9.333 | 7.564 |
For information regarding limitations to payment of dividends from reserve capital please refer to note 20.2 of these financial statements. As at December 31, 2022 there were no other restrictions on dividend payments.