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 2026: |
| 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 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 exercise of options, equity |
| Increase (decrease) through exercise of warrants, equity |
| Increase (decrease) through conversion of convertible instruments, equity |
| Issue of convertible instruments |
| Increase (decrease) through transactions with owners, equity |
| Purchase of treasury shares |
| Sale or issue of treasury shares |
| Cancellation of treasury shares |
| Share issue related cost |
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!