| F 46.00 | |||||||||||||||||
| 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 attributable to owners of the parent | (-) Interim dividends | Minority interest | Total | |||
| Accumulated Other Comprehensive Income | Other items | ||||||||||||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 075 | 080 | 085 | 090 | 100 | 110 | 120 | 130 | 140 | ||
| Opening balance [before restatement] | 010 | ||||||||||||||||
| Effects of corrections of errors | 020 | ||||||||||||||||
| Effects of changes in accounting policies | 030 | ||||||||||||||||
| Opening balance [current period] | 040 | ||||||||||||||||
| Issuance of Ordinary Shares | 050 | ||||||||||||||||
| Issuance of Preference Shares | 060 | ||||||||||||||||
| Issuance of Other Equity Instruments [e.g. options, warrants..] | 070 | ||||||||||||||||
| Exercise/Expiration of Other Equity Instrument [e.g. options, warrants…] | 080 | ||||||||||||||||
| Conversion of Debt to Equity | 090 | ||||||||||||||||
| Capital Reduction | 100 | ||||||||||||||||
| Dividends | 110 | ||||||||||||||||
| Purchase of Treasury Shares | 120 | ||||||||||||||||
| Sale or cancellation of treasury shares | 130 | ||||||||||||||||
| Reclassification of Financial Instruments from Equity to Liability | 140 | ||||||||||||||||
| Reclassification of Financial Instruments from Liability to Equity | 150 | ||||||||||||||||
| Transfers among components of equity | 160 | ||||||||||||||||
| Equity increase or (-) decrease resulting from business combinations | 170 | ||||||||||||||||
| Share based payments | 180 | ||||||||||||||||
| Other increase or (-) decrease in equity | 190 | ||||||||||||||||
| Total comprehensive income for the year | 200 | ||||||||||||||||
| Closing balance [current period] | 210 | ||||||||||||||||