Commonwealth Bank of Australia (ASX:CBA) said its continued changes in portfolio classifications will result in changes to comparative financial information in its fiscal first-half results due on Feb. 12, according to a Monday filing with the Australian bourse.

These changes will not impact the group's cash net profit after tax but will result in changes to the presentation of the divisional income statements, balance sheets, and financial metrics of the affected divisions, the filing said.

The change reclassifies and transfers some customers between retail banking services, business banking, and institutional banking and markets, per the filing. The company has also reclassified central bank and interbank deposits from short-term wholesale funding to investment deposits consistent with industry practice and refined the allocation of capital and support unit costs, added the filing.