IFRS Disclosure Guide

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

	Year 2026
Statement of changes in equity
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

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 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

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

Reduction of issued capital
Share issue related cost, operating
Miscellaneous components of equity
Components of equity
	other
Statutory reserve	other
Capital redemption reserve	other
Merger reserve	other
Reserve of equity component of convertible instruments	other
	other
Additional paid-in capital	other
Warrant reserve	other
Retained earnings, profit (loss) for reporting period	other
Retained earnings, excluding profit (loss) for reporting period	other
	other

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