IFRS Disclosure Guide
◄ 14. Notes - Statement of cash flows, additional disclosures | Contents | 16. Notes - List of notes ►
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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