Sources of equity changes | | | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Fair value reserves | Other reserves | First consolidation differences | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Total |
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Accumulated Other Comprehensive Income | Other items |
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References National GAAP compatible IFRS | IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.15-16 | IAS 1.106; Annex V.Part 2.17 | IAS 1.106 | CRR art 4(123) | IFRS 1.30 D5-D8 | | IAS 1.106, 54(c) | | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20 | 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 |
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References National GAAP based on BAD | | BAD art 4.Liabilities(9), BAD art 22 | BAD art 4.Liabilities(10); CRR art 4(124) | Annex V.Part 2.15-17 | Annex V.Part 2.17 | 4th Directive art 42a(1), (5a) | BAD art 4 Liabilities (13); CRR art 4(123) | | BAD art 4.Liabilities(12) | | 7th Directive 19(1)(c) | 4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20 | BAD art 4.Liabilities(14) | CRR Article 26(2b) | 7th Directive art 21 | 7th Directive art 21 | |
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| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 075 | 080 | 085 | 090 | 100 | 110 | 120 | 130 | 140 |
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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) | | | | | | | | | | | | | | | | |
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] | | | | | | | | | | | | | | | | | | |