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 | Classes of share capitalnone | Retrospective application and retrospective restatementnone | Cumulative effect at date of initial applicationnone | Initially applied IFRSsnone | |||||||||||||||||||||||||||||||||
| Equity attributable to owners of parentnone | Non-controlling interestsnone | Ordinary sharesnone | Preference sharesnone | Previously statednone | Increase (decrease) due to changes in accounting policy and corrections of prior period errorsnone | Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial applicationnone | Opening balance after adjustment, cumulative effect at date of initial applicationnone | IFRS 15none | IFRS 17none | IFRS 9none | |||||||||||||||||||||||||||
| Issued capitalnet | Share premiumnet | Treasury sharesnet | Other equity interestnet | Other reservesnet | Retained earningsnet | Total for Equity attributable to owners of parent{"IssuedCapitalMember":"1.0","SharePremiumMember":"1.0","TreasurySharesMember":"-1.0","OtherEquityInterestMember":"1.0","OtherReservesMember":"1.0","RetainedEarningsMember":"1.0"}net["OtherReservesMember"] | Increase (decrease) due to changes in accounting policynone | Increase (decrease) due to corrections of prior period errorsnone | |||||||||||||||||||||||||||||
| Accumulated other comprehensive incomefiction_totals | Reserve of share-based paymentsfiction_totals | Total for Other reserves{"AccumulatedOtherComprehensiveIncomeMember":1,"ReserveOfSharebasedPaymentsMember":1}fiction_totals["AccumulatedOtherComprehensiveIncomeMember"] | Increase (decrease) due to changes in accounting policy required by IFRSsnone | Increase (decrease) due to voluntary changes in accounting policynone | |||||||||||||||||||||||||||||||||
| Revaluation surplusnet | Reserve of exchange differences on translationnet | Reserve of cash flow hedgesnet | Reserve of gains and losses on hedging instruments that hedge investments in equity instrumentsnet | Reserve of change in value of time value of optionsnet | Reserve of change in value of forward elements of forward contractsnet | Reserve of change in value of foreign currency basis spreadsnet | Reserve of gains and losses on financial assets measured at fair value through other comprehensive incomenet | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossnet | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossnet | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or lossnet | Reserve of gains and losses on remeasuring available-for-sale financial assetsnet | Reserve of remeasurements of defined benefit plansnet | Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salenet | Reserve of gains and losses from investments in equity instrumentsnet | Reserve of change in fair value of financial liability attributable to change in credit risk of liabilitynet | Total for Accumulated other comprehensive income{"RevaluationSurplusMember":"1.0","ReserveOfExchangeDifferencesOnTranslationMember":"1.0","ReserveOfCashFlowHedgesMember":"1.0","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember":"1.0","ReserveOfChangeInValueOfTimeValueOfOptionsMember":"1.0","ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember":"1.0","ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember":"1.0","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember":"1.0","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember":"1.0","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember":"1.0","ReserveOfRemeasurementsOfDefinedBenefitPlansMember":"1.0","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember":"1.0","ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember":"1.0","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember":"1.0"}net[] | |||||||||||||||||||||
| For the year 2025: | |||||||||||||||||||||||||||||||||||||
| Changes in equity | |||||||||||||||||||||||||||||||||||||
| Comprehensive income | |||||||||||||||||||||||||||||||||||||
| Profit (loss) | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Other comprehensive income | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| {"ProfitLoss":"1.0","OtherComprehensiveIncome":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Issue of equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Dividends recognised as distributions to owners | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Increase through other contributions by owners, equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Decrease through other distributions to owners, equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | |||||||||||||||||||||||||||||||||||
| Increase (decrease) through treasury share transactions, equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| Increase (decrease) through share-based payment transactions, equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_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 | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_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 | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_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 | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
| 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"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | |||||||||||||||||||||||||||||||||||||
| Equity | AccumulatedOtherComprehensiveIncomeMember_1t∑ | OtherReservesMember_1t∑ | EquityAttributableToOwnersOfParentMember_1t∑ | ||||||||||||||||||||||||||||||||||
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