IFRS Disclosure Guide

15. Notes - Statement of changes in equity, additional disclosures

Statement of changes in equity


 
For the year 2023: 
Dividends recognised as distributions to owners of parent, relating to prior years
Dividends recognised as distributions to owners of parent, relating to current year
Dividends recognised as distributions to owners of parent
Dividends recognised as distributions to non-controlling interests
Increase (decrease) through change in equity of subsidiaries, equity
Increase (decrease) through acquisition of subsidiary, equity
Increase (decrease) through disposal of subsidiary, equity
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
Increase (decrease) through transfer to statutory reserve, equity
Increase (decrease) through appropriation of retained earnings, equity
Increase (decrease) through exercise of options, equity
Increase (decrease) through exercise of warrants, equity
Increase (decrease) through conversion of convertible instruments, equity
Issue of convertible instruments
Decrease (increase) through tax on share-based payment transactions, equity
Increase (decrease) through transactions with owners, equity
Purchase of treasury shares
Sale or issue of treasury shares
Cancellation of treasury shares
Reduction of issued capital
Share issue related cost

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