Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

[F146. Statement of changes in equity U.K.

ANNEX III Table 70: rows 1 - 25

[F1Sources of equity changes References Capital Share premium Equity instruments issued other than Capital 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, Annex V.Part 2.18-19 IAS 1.106; Annex V.Part 2.20 IAS 1.106 CRR art 4(1)(123) IFRS 1.30 D5-D8 IAS 1.106, 54(c) IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30 IAS 1.106(a) IAS 1.106; IAS 32.35 IAS 1.54(q), 106(a) IAS 1.54(q), 106(a) IAS 1.9(c), IG6
010 020 030 040 050 060 070 080 090 100 110 120 130 140
010 Opening balance [before restatement]
020 Effects of corrections of errors IAS 1.106.(b); IAS 8.42
030 Effects of changes in accounting policies IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040 Opening balance [current period]
050 Issuance of ordinary shares IAS 1.106.(d).(iii)
060 Issuance of preference shares IAS 1.106.(d).(iii)
070 Issuance of other equity instruments IAS 1.106.(d).(iii)
080 Exercise or expiration of other equity instruments issued IAS 1.106.(d).(iii)
090 Conversion of debt to equity IAS 1.106.(d).(iii)
100 Capital reduction IAS 1.106.(d).(iii)
110 Dividends IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120 Purchase of treasury shares IAS 1.106.(d).(iii); IAS 32.33
130 Sale or cancellation of treasury shares IAS 1.106.(d).(iii); IAS 32.33
140 Reclassification of financial instruments from equity to liability IAS 1.106.(d).(iii)
150 Reclassification of financial instruments from liability to equity IAS 1.106.(d).(iii)
160 Transfers among components of equity IAS 1.106.(d).(iii); Annex V.Part 2.318
170 Equity increase or (-) decrease resulting from business combinations IAS 1.106.(d).(iii)
180 Share based payments IAS 1.106.(d).(iii); IFRS 2.10
190 Other increase or (-) decrease in equity IAS 1.106.(d)
200 Total comprehensive income for the year IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210 Closing balance [current period] ]

Textual Amendments