Table 1.3. Balance Sheet Statement [Statement of Financial Position], Equity Carrying amount
010
Capital IAS 1.54 (r), BAD art 22 010  
  Paid up capital IAS 1.78 (e) 020  
Unpaid capital which has been called up IAS 1.78 (e) 030  
Share premium IAS 1.78 (e); CRR art 22(29) 040  
Other equity ITS part 2.14 050  
  Other capital instruments CRR art 22(24), art 48, art 59 060  
Equity component of compound financial instruments IAS 32.28-29; IFRS 7.17; IAS 32.AG27 (a); ITS part 2.14 070  
Other IFRS 2.10, IAS 32.22; ITS part 2.14 080  
Accumulated other comprehensive income CRR art 22(1) 090  
  Tangible assets IAS 16.39-41 100  
Intangible assets IAS 38.85-87 110  
Actuarial gains or loss on defined benefit pension plans IAS 1.7 120  
Hedge of net investments in foreign operations [effective portion] IAS 39.102 (a) 130  
Foreign currency translation IAS 21.52 (b); IAS 21.32, 38-49 140  
Hedging derivatives. Cash flow hedges [effective portion] IFRS 7.23(c); IAS 39.95-101 150  
Available-for-sale financial assets IFRS 7.20.(a).(ii); IAS 39.55 (b) 160  
Non-current assets and disposal groups classified as held for sale IFRS 5.38, IG Example 12 170  
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.82. (h); IAS 28.11 180  
Retained earnings CRR art 22(28) 190  
Revaluation reserves IFRS 1.30, D5-D8 200  
Other reserves IAS 1.54; IAS 1.78 (e) 210  
  Reserves or accumulated losses of investments in subsidaries, joint ventures and associates IAS 28.11 220  
Other ITS part 2.16 230  
(-) Treasury shares IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; ITS part 2.18 240  
Profit or loss attributable to owners of the parent IAS 27.28; IAS 1.83 (a) (ii) 250  
(-) Interim dividends IAS 32.35 260  
Minority interests [Non-controlling interests] IAS 27.4; IAS 1.54.(q); IAS 27.27 270  
  Accumulated Other Comprehensive Income IAS 27.27-28; CRR art 22(1) 280  
Other items IAS 27.27-28 290  
TOTAL EQUITY IAS 1.9 (c), IG 6 300  
TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6 310