IFRS Disclosure Guide 2012
◄ 10. Statement of cash flows, indirect method | Contents | 12. Statement of changes in net assets available for benefits ►
11. Statement of changes in equity
| Components of equitynone | Retrospective application and retrospective restatementnone | |||||||||||||||||||||||||
| Equity attributable to owners of parentnet | Non-controlling interestsnet | Total for Equity{"EquityAttributableToOwnersOfParentMember":"1","NoncontrollingInterestsMember":"1"}net["EquityAttributableToOwnersOfParentMember"] | Previously statednone | Increase (decrease) due to changes in accounting policy and corrections of prior period errorsnone | ||||||||||||||||||||||
| Issued capitalnet | Share premiumnet | Treasury sharesnet | Other equity interestnet | Other reservesnet | Retained earningsnet | Total for Equity attributable to owners of parent{"IssuedCapitalMember":"1","SharePremiumMember":"1","TreasurySharesMember":"-1","OtherEquityInterestMember":"1","OtherReservesMember":"1","RetainedEarningsMember":"1"}net["OtherReservesMember"] | Increase (decrease) due to changes in accounting policynone | Increase (decrease) due to corrections of prior period errorsnone | ||||||||||||||||||
| Revaluation surplushybrid | Reserve of exchange differences on translationhybrid | Reserve of cash flow hedgeshybrid | Reserve of hedges of net investment in foreign operationshybrid | Reserve of gains and losses on remeasuring available-for-sale financial assetshybrid | Reserve of share-based paymentshybrid | Reserve of remeasurements of defined benefit planshybrid | Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salehybrid | Reserve of gains and losses from investments in equity instrumentshybrid | Reserve of change in fair value of financial liability attributable to change in credit risk of liabilityhybrid | Reserve for catastrophehybrid | Reserve for equalisationhybrid | Reserve of discretionary participation featureshybrid | Total for Other reserves{"RevaluationSurplusMember":"1","ReserveOfExchangeDifferencesOnTranslationMember":"1","ReserveOfCashFlowHedgesMember":"1","ReserveOfHedgesOfNetInvestmentInForeignOperationsMember":"1","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember":"1","ReserveOfSharebasedPaymentsMember":"1","ReserveOfRemeasurementsOfDefinedBenefitPlansMember":"1","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember":"1","ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember":"1","ReserveForCatastropheMember":"1","ReserveForEqualisationMember":"1","ReserveOfDiscretionaryParticipationFeaturesMember":"1"}hybrid[] | Increase (decrease) due to changes in accounting policy required by IFRSsnone | Increase (decrease) due to voluntary changes in accounting policynone | |||||||||||
| For the year 2013: | ||||||||||||||||||||||||||
| Changes in equity | ||||||||||||||||||||||||||
| Comprehensive income | ||||||||||||||||||||||||||
| Profit (loss) | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Other comprehensive income | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Total comprehensive income{"ProfitLoss":"1","OtherComprehensiveIncome":"1"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Issue of equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Dividends recognised as distributions to owners | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Increase through other contributions by owners, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Decrease through other distributions to owners, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Increase (decrease) through other changes, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Increase (decrease) through treasury share transactions, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Increase (decrease) through share-based payment transactions, equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||
| Total increase (decrease) in equity{"ComprehensiveIncome":"1","IssueOfEquity":"1","DividendsPaid":"-1","IncreaseDecreaseThroughOtherContributionsByOwners":"1","IncreaseDecreaseThroughOtherDistributionsToOwners":"-1","IncreaseDecreaseThroughTransfersAndOtherChangesEquity":"1","IncreaseDecreaseThroughTreasuryShareTransactions":"1","IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl":"1","IncreaseDecreaseThroughSharebasedPaymentTransactions":"1"}real["ComprehensiveIncome"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2013: | ||||||||||||||||||||||||||
| Equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | |||||||||||||||||||||||