Table 20.0. Statement of changes in equity |
Capital |
Share premium |
Other equity |
Accumulated Other Comprehensive Income |
Retained earnings |
Revaluation reserves |
Other reserves |
(-) Treasury shares |
Profit or (-) loss atributable to owners of the parent |
(-) Interim dividends |
Minority interests |
Total |
Accumulated Other Comprehensive Income |
Other items |
IAS 1.106, 54 (r) |
IAS 1.106, 78 (e) |
IAS 1.106; ITS part 2.14 |
IAS 1.106 |
CRR art 22(28) |
IFRS 1.30 D5-D8 |
IAS 1.106, 54 (c) |
IAS 1.106; IAS 32.34, 33; ITS part 2.18 |
IAS 1.106 (a), 83 (a) (ii) |
IAS 1.106; IAS 32.35 |
IAS 1.54.(q), 106 (a); IAS 27.27-28 |
IAS 1.54.(q), 106 (a); IAS 27.27-28 |
IAS 1.9 (c), IG6 |
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
Opening balance [before restatement] |
|
010 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Effects of corrections of errors |
IAS 1.106.(b); IAS 8.42 |
020 |
|
|
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|
|
|
|
|
|
|
|
|
|
Effects of changes in accounting policies |
IAS 1.106.(b); IAS 1.IG6; IAS 8.22 |
030 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Opening balance [current year] |
|
040 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of Ordinary Shares |
IAS 1.106.(d).(iii) |
050 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of Preference Shares |
IAS 1.106.(d).(iii) |
060 |
|
|
|
|
|
|
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|
|
|
|
|
|
Issuance of Other Equity Instruments [e.g. options, warrants..] |
IAS 1.106.(d).(iii) |
070 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise/Expiration of Other Equity Instrument [e.g. options, warrants…] |
IAS 1.106.(d).(iii) |
080 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of Debt to Equity |
IAS 1.106.(d).(iii) |
090 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Capital Reduction |
IAS 1.106.(d).(iii) |
100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends |
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 |
110 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Purchase of Treasury Shares |
IAS 1.106.(d).(iii); IAS 32.33 |
120 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Sale/Cancellation of Treasury Shares |
IAS 1.106.(d).(iii); IAS 32.33 |
130 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Reclassification of Financial Instruments from Equity to Liability |
IAS 1.106.(d).(iii) |
140 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Reclassification of Financial Instruments from Liability to Equity |
IAS 1.106.(d).(iii) |
150 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Transfers among Components of Equity |
IAS 1.106.(d).(iii) |
160 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Equity Increase (Decrease) Resulting from Business Combination |
IAS 1.106.(d).(iii) |
170 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share based payments |
IAS 1.106.(d).(iii); IFRS 2.10 |
180 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Other Increase (Decrease) in Equity |
IAS 1.106.(d) |
190 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive income for the year |
IAS 1.106.(d).(i)-(ii); IAS 1.81A (c); IAS 1.IG6 |
200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Closing balance [current year] |
|
210 |
|
|
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