3.3.3.1 Statement of changes in equity. Statement of recognized income and expenses
| Statement of changes in equity | Key number | Equivalence accounts PCEA | Key number | PCEA accounts equivalency |
|---|---|---|---|---|
| Result of the excersice | - | - | [00500] | - |
| Other recognized income and expenses | - | - | [00383] | [00384] + [00388] + [00393] + [00397] + [00401] + [00405] + [00409] + [00410] + [00411] |
| Financial assets available for sale | - | - | [00384] | [00385] + [00386] + [00387] |
| Valuation gains and losses | [00385] | 900, (800) | - | - |
| Amounts transferred to the profit and loss account | [00386] | 902, (802) | - | - |
| Other reclassifications | [00387] | - | - | - |
| Cash flow hedges | - | - | [00388] | [00389] + [00390] + [00391] + [00392] |
| Valuation gains and losses | [00389] | 910, (810) | - | - |
| Amounts transferred to the profit and loss account | [00390] | 912, (812) | - | - |
| Amounts transferred to the initial value of the hedged items | [00391] | 912, (812) | - | - |
| Other reclassifications | [00392] | - | - | - |
| Hedges of net investments in foreign operations | - | - | [00393] | [00394] + [00395] + [00396] |
| Valuation gains and losses | [00394] | 911, (811) | - | - |
| Amounts transferred to the profit and loss account | [00395] | 913, (813) | - | - |
| Other reclassifications | [00396] | - | - | - |
| Exchange rate and conversion differences | - | - | [00397] | [00398] + [00399] + [00400] |
| Valuation gains and losses | [00398] | 920, (820) | - | - |
| Amounts transferred to the profit and loss account | [00399] | 921, (821) | - | - |
| Other reclassifications | [00400] | - | - | - |
| Correction of accounting asymmetries | - | - | [00401] | [00402] + [00403] + [00404] |
| Valuation gains and losses | [00402] | 98, (88) | - | - |
| Amounts transferred to the profit and loss account | [00403] | 98, (88) | - | - |
| Other reclassifications | [00404] | - | - | - |
| Assets held for sale | - | - | [00405] | [00406] + [00407] + [00408] |
| Valuation gains and losses | [00406] | 960, (860) | - | - |
| Amounts transferred to the profit and loss account | [00407] | 962, (862) | - | - |
| Other reclassifications | [00408] | - | - | - |
| Actuarial gains/(losses) on long-term employee benefits | - | - | [00409] | 95, (85) |
| Other recognized income and expenses | - | - | [00410] | 94, (84), 99, (89) |
| Imposition over benefits | - | - | [00411] | 8300 (*) , 8301 (*) , (833), 834, 835, (836), (837), 838 |
| Total recognized income and expenses | - | - | [00412] | [00500] + [00383] |
Note to table :
(*) Items marked with an asterisk may have a positive or negative sign.