IFRS Disclosure Guide

10. Statement of changes in equity

 
Components of equitynoneClasses of share capitalnoneRetrospective application and retrospective restatementnoneCumulative effect at date of initial applicationnoneInitially applied IFRSsnone
Equity attributable to owners of parentnetNon-controlling interestsnetTotal for Equity{"EquityAttributableToOwnersOfParentMember":"1.0","NoncontrollingInterestsMember":"1.0"}net["EquityAttributableToOwnersOfParentMember"]Ordinary sharesnonePreference sharesnonePreviously statednoneIncrease (decrease) due to changes in accounting policy and corrections of prior period errorsnoneIncrease (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial applicationnoneOpening balance after adjustment, cumulative effect at date of initial applicationnoneIFRS 15noneIFRS 17noneIFRS 9none
Issued capitalnetShare premiumnetTreasury sharesnetOther equity interestnetOther reservesnetRetained earningsnetTotal 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 policynoneIncrease (decrease) due to corrections of prior period errorsnone
Accumulated other comprehensive incomefiction_totalsReserve of share-based paymentsfiction_totalsTotal for Other reserves{"AccumulatedOtherComprehensiveIncomeMember":1,"ReserveOfSharebasedPaymentsMember":1}fiction_totals["AccumulatedOtherComprehensiveIncomeMember"]Increase (decrease) due to changes in accounting policy required by IFRSsnoneIncrease (decrease) due to voluntary changes in accounting policynone
Revaluation surplusnetReserve of exchange differences on translationnetReserve of cash flow hedgesnetReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsnetReserve of change in value of time value of optionsnetReserve of change in value of forward elements of forward contractsnetReserve of change in value of foreign currency basis spreadsnetReserve of gains and losses on financial assets measured at fair value through other comprehensive incomenetReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossnetReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossnetReserve of finance income (expenses) from reinsurance contracts held excluded from profit or lossnetReserve of gains and losses on remeasuring available-for-sale financial assetsnetReserve of remeasurements of defined benefit plansnetAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salenetReserve of gains and losses from investments in equity instrumentsnetReserve of change in fair value of financial liability attributable to change in credit risk of liabilitynetTotal 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 2024: 
Changes in equity 
Comprehensive income 
Profit (loss)                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Other comprehensive income                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Total comprehensive income{"ProfitLoss":"1.0","OtherComprehensiveIncome":"1.0"}real[]                                      
Issue of equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Dividends recognised as distributions to owners                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Increase through other contributions by owners, equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Decrease through other distributions to owners, equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Increase (decrease) through other changes, equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            
Increase (decrease) through treasury share transactions, equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_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  EquityMember_1t            
Increase (decrease) through share-based payment transactions, equity                    AccumulatedOtherComprehensiveIncomeMember_1t  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                    AccumulatedOtherComprehensiveIncomeMember_1t  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                    AccumulatedOtherComprehensiveIncomeMember_1t  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                    AccumulatedOtherComprehensiveIncomeMember_1t  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                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_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 31.12.2024: 
Equity                    AccumulatedOtherComprehensiveIncomeMember_1t  OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t            

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