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IFRS Disclosure Guide

10. Statement of changes in equity

 
Components of equitynoneRetrospective application and retrospective restatementnone
Equity attributable to owners of parentnetNon-controlling interestsnetTotal for Equity{"EquityAttributableToOwnersOfParentMember":"1","NoncontrollingInterestsMember":"1"}net["EquityAttributableToOwnersOfParentMember"]Previously statednoneIncrease (decrease) due to changes in accounting policy and corrections of prior period errorsnone
Issued capitalnetShare premiumnetTreasury sharesnetOther equity interestnetOther reservesnetRetained earningsnetTotal for Equity attributable to owners of parent{"IssuedCapitalMember":"1","SharePremiumMember":"1","TreasurySharesMember":"-1","OtherEquityInterestMember":"1","OtherReservesMember":"1","RetainedEarningsMember":"1"}net["OtherReservesMember"]Increase (decrease) due to changes in accounting policynoneIncrease (decrease) due to corrections of prior period errorsnone
Revaluation surplushybridReserve of exchange differences on translationhybridReserve of cash flow hedgeshybridReserve of gains and losses on hedging instruments that hedge investments in equity instrumentshybridReserve of change in value of time value of optionshybridReserve of change in value of forward elements of forward contractshybridReserve of change in value of foreign currency basis spreadshybridReserve of gains and losses on financial assets measured at fair value through other comprehensive incomehybridReserve of gains and losses on remeasuring available-for-sale financial assetshybridReserve of share-based paymentshybridReserve of remeasurements of defined benefit planshybridAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salehybridReserve of gains and losses from investments in equity instrumentshybridReserve of change in fair value of financial liability attributable to change in credit risk of liabilityhybridReserve for catastrophehybridReserve for equalisationhybridReserve of discretionary participation featureshybridTotal for Other reserves{"RevaluationSurplusMember":"1","ReserveOfExchangeDifferencesOnTranslationMember":"1","ReserveOfCashFlowHedgesMember":"1","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInValueOfTimeValueOfOptionsMember":"1","ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember":"1","ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember":"1","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember":"1","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember":"1","ReserveOfSharebasedPaymentsMember":"1","ReserveOfRemeasurementsOfDefinedBenefitPlansMember":"1","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember":"1","ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember":"1","ReserveForCatastropheMember":"1","ReserveForEqualisationMember":"1","ReserveOfDiscretionaryParticipationFeaturesMember":"1"}hybrid[]Increase (decrease) due to changes in accounting policy required by IFRSsnoneIncrease (decrease) due to voluntary changes in accounting policynone
For the year 2017: 
Changes in equity 
Comprehensive income 
Profit (loss)                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Other comprehensive income                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Total comprehensive income{"ProfitLoss":"1","OtherComprehensiveIncome":"1"}real[]                              
Issue of equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Dividends recognised as distributions to owners                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Increase through other contributions by owners, equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Decrease through other distributions to owners, equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Increase (decrease) through other changes, equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Increase (decrease) through treasury share transactions, equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Increase (decrease) through share-based payment transactions, equity                     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                     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                     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                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     
Total increase (decrease) in equity{"ComprehensiveIncome":"1","IssueOfEquity":"1","DividendsPaid":"-1","IncreaseDecreaseThroughOtherContributionsByOwners":"1","IncreaseDecreaseThroughOtherDistributionsToOwners":"-1","IncreaseDecreaseThroughTransfersAndOtherChangesEquity":"1","IncreaseDecreaseThroughTreasuryShareTransactions":"1","IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl":"1","IncreaseDecreaseThroughSharebasedPaymentTransactions":"1","AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1","AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied":"-1"}real["ComprehensiveIncome"]                              
At 31.12.2017: 
Equity                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t     

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