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) (c. 680)

[F1 ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).

46. Statement of changes in equity U.K.

ANNEX III Table 87: rows 1 - 25

[F1 Sources 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]															]