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IFRS Disclosure Guide
◄ 8. Statement of cash flows, indirect method | Contents | 10. Statement of changes in net assets available for benefits ►
9. Statement of changes in equity
Statement of changes in equity
| Year 2026 | |
|---|---|
| Components of equity | |
| Components of equity | other |
| Equity attributable to owners of parent | other |
| Issued capital | other |
| other | |
| Treasury shares | other |
| Other equity interest | other |
| Other reserves | other |
| Accumulated other comprehensive income | other |
| other | |
| Reserve of exchange differences on translation | other |
| Reserve of cash flow hedges | other |
| Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | other |
| Reserve of change in value of time value of options | other |
| other | |
| Reserve of change in value of foreign currency basis spreads | other |
| Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | other |
| Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | other |
| Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | other |
| other | |
| Reserve of gains and losses on remeasuring available-for-sale financial assets | other |
| Reserve of remeasurements of defined benefit plans | other |
| Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale | other |
| Reserve of gains and losses from investments in equity instruments | other |
| other | |
| Reserve of share-based payments | other |
| Retained earnings | other |
| Non-controlling interests | other |
| Classes of share capital | |
| other | |
| Ordinary shares | other |
| Preference shares | other |
| Retrospective application and retrospective restatement | |
| Currently stated | other |
| other | |
| Increase (decrease) due to changes in accounting policy and corrections of prior period errors | other |
| Increase (decrease) due to changes in accounting policy | other |
| Increase (decrease) due to changes in accounting policy required by IFRSs | other |
| Increase (decrease) due to voluntary changes in accounting policy | other |
| other | |
| Cumulative effect at date of initial application | |
| Opening balance before adjustment, cumulative effect at date of initial application | other |
| Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application | other |
| Opening balance after adjustment, cumulative effect at date of initial application | other |
| Initially applied IFRSs | other |
| IFRS 15 | other |
| IFRS 17 | other |
| IFRS 9 | other |
Statement of changes in equity
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Changes in equity | ||
| Comprehensive income | ||
| Profit (loss) | ||
| Other comprehensive income | ||
| {"ProfitLoss":"1.0","OtherComprehensiveIncome":"1.0"}real[] | ∑ | |
| Issue of equity | ||
| Dividends recognised as distributions to owners | ||
| Increase through other contributions by owners, equity | ||
| Decrease through other distributions to owners, equity | ||
| Increase (decrease) through treasury share transactions, equity | ||
| Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | ||
| Increase (decrease) through share-based payment transactions, equity | ||
| Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | ||
| Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | ||
| Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | ||
| Total increase (decrease) in equity{"ComprehensiveIncome":"1.0","IssueOfEquity":"1.0","DividendsPaid":"-1.0","IncreaseDecreaseThroughOtherContributionsByOwners":"1.0","IncreaseDecreaseThroughOtherDistributionsToOwners":"-1.0","IncreaseDecreaseThroughTransfersAndOtherChangesEquity":"1.0","IncreaseDecreaseThroughTreasuryShareTransactions":"1.0","IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl":"1.0","IncreaseDecreaseThroughSharebasedPaymentTransactions":"1.0","AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1.0","AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1.0","AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1.0","AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1.0"}real["ComprehensiveIncome"] | ∑ | |
| Equity |
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