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                          
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                                
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