| References | Breakdown in table | Carrying amount |
|---|
| 010 |
|---|
| 010 | Capital | IAS 1.54(r), BAD art 22 | 46 | |
| 020 | Paid up capital | IAS 1.78(e) | | |
| 030 | Unpaid capital which has been called up | IAS 1.78(e); Annex V.Part 2.14 | | |
| 040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
| 050 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | 46 | |
| 060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.15 | | |
| 070 | Other equity instruments issued | Annex V.Part 2.16 | | |
| 080 | Other equity | IFRS 2.10; Annex V.Part 2.17 | | |
| 090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 46 | |
| 095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | | |
| 100 | Tangible assets | IAS 16.39-41 | | |
| 110 | Intangible assets | IAS 38.85-87 | | |
| 120 | Actuarial gains or (–) losses on defined benefit pension plans | IAS 1.7 | | |
| 122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | | |
| 124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | | |
| 128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) | | |
| 130 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) | | |
| 140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | | |
| 150 | Hedging derivatives. Cash flow hedges [effective portion] | IFRS 7.23(c); IAS 39.95-101 | | |
| 160 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.55(b) | | |
| 170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | | |
| 180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | | |
| 190 | Retained earnings | CRR art 4(1)(123) | | |
| 200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.18 | | |
| 210 | Other reserves | IAS 1.54; IAS 1.78(e) | | |
| 220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | IAS 28.11; Annex V.Part 2.19 | | |
| 230 | Other | Annex V.Part 2.19 | | |
| 240 | (–) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | 46 | |
| 250 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) | 2 | |
| 260 | (–) Interim dividends | IAS 32.35 | | |
| 270 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | | |
| 280 | Accumulated Other Comprehensive Income | IAS 27.27-28; CRR art 4(1)(100) | 46 | |
| 290 | Other items | IAS 27.27-28 | 46 | |
| 300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | |
| 310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | | |
