3.1.3.1 Statement of changes in equity. Statement of income and expenses recognized in the year
| Statement of changes in equity | Key number | Equivalences accounts PGC | Key number | Equivalences of PGC accounts |
|---|---|---|---|---|
| Profit and loss account result (N, A, P) | - | - | [00500] | -- |
| INCOME AND EXPENSES DIRECTLY ALLOCATED TO NET WORTH | - | - | - | |
| By valuation of financial instruments (N, A, P) | - | - | [00336] | (800), (89), 900, 991, 992, [00338] |
| Financial assets available for sale (N) | [00337] | (800), (89), 900, 991, 992 | - | - |
| Other income/expenses (N) | [00338] | - | - | - |
| For cash flow hedges (N, A, P) | - | - | [00339] | (810), 910 |
| Grants, donations and legacies received (N, A, P) | - | - | [00340] | 94 |
| For actuarial gains and losses and other adjustments (N, A, P) | - | - | [00341] | (85), 95 |
| For non-current assets and liabilities related to, held for sale (N, A, P) | - | - | [00342] | (860), 900; ( NECA 8.1.2) * |
| Conversion differences (N, A, P) | - | - | [00343] | (820), 920; (NECA 8.1.3) * |
| Tax effect (N, A, P) | - | - | [00344] | (8300)** 8301**, (833), 834, 835, 838 |
| Total income and expenses directly charged to equity (N, A, P) | - | - | [00345] | [00336] + [00339] + [00340] + [00341] + [00342] + [00343] + [00344] |
| TRANSFERS TO THE PROFIT AND LOSS ACCOUNT | - | - | - | - |
| By valuation of financial instruments (N, A, P) | - | - | [00346] | (802), 902, 993, 994, [00348] |
| Financial assets available for sale (N) | [00347] | (802), 902, 993, 994 | - | - |
| Other income/expenses (N) | [00348] | - | - | - |
| For cash flow hedges (N, A, P) | - | - | [00349] | (812), 912 |
| Grants, donations and legacies received (N, A, P) | - | - | [00350] | (84) |
| For non-current assets and liabilities related to, held for sale (N, A, P) | - | - | [00351] | (862), 902; (NECA 8.1.2) * |
| Conversion differences (N, A, P) | - | - | [00352] | (821), 921; (NECA 8.1.3) * |
| Tax effect (N, A, P) | - | - | [00353] | 8301**, (836), (837) |
| Total transfers to profit and loss account (N, A, P) | - | - | [00354] | [00346] + [00349] + [00350] + [00351] + [00352] + [00353] |
| TOTAL RECOGNIZED INCOME AND EXPENSES (N, A, P) | - | - | [00355] | [00500] + [00345] + [00354] |
Notes to table :
(N) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) Model SMEsfor depositing accounts in the Commercial Registry.
(*) The items provided for in the rules for preparing annual accounts, NECA, of the third part of the PGC2007 appear with an asterisk.
(**) This item may have a positive or negative sign.
Important:
Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).