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 |
|
|