IFRS Disclosure Guide
◄ 9. Statement of cash flows, indirect method | Contents | 11. Statement of changes in net assets available for benefits ►
10. 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 gains and losses on hedging instruments that hedge investments in equity instrumentshybrid | Reserve of change in value of time value of optionshybrid | Reserve of change in value of forward elements of forward contractshybrid | Reserve of change in value of foreign currency basis spreadshybrid | Reserve of gains and losses on financial assets measured at fair value through other comprehensive incomehybrid | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or losshybrid | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or losshybrid | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or losshybrid | 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","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInValueOfTimeValueOfOptionsMember":"1","ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember":"1","ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember":"1","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember":"1","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember":"1","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember":"1","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember":"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 2021: | |||||||||||||||||||||||||||||||||
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∑ | ||||||||||||||||||||||||||||||
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 | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | ||||||||||||||||||||||||||||||
Amount removed from reserve of change in value of time value of options 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 | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | ||||||||||||||||||||||||||||||
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 | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ | ||||||||||||||||||||||||||||||
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 | 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","AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1"}real["ComprehensiveIncome"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
At 31.12.2021: | |||||||||||||||||||||||||||||||||
Equity | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | EquityMember_1t∑ |

International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!