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Practical Manual of Companies 2020.

Statement of changes in net equity. Statement of total changes in net equity (cont.)

Statement of changes in equity

Result of
exercise
(N, A, P)

(Box number)

Dividend to
account
(N, A, P)

(Box number)

Other equity instruments
equity
net
(N, A)

(Box number)

Adjustments for
changes
value
(N, A)

(Box number)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00387] [00388] [00389] [00390]
Adjustments due to changes in criteria from previous years (N, A, P) [00401] [00402] [00403] [00404]
Adjustments for errors from previous years (N, A, P) [00415] [00416] [00417] [00418]
ADJUSTED BALANCE, BEGINNING OF THE YEAR (N, A, P) [00429] [00430] [00431] [00432]
Total income and expenses recognized (N, A) [00443] [00444] [00445] [00446]
Result of the profit and loss account (P) [00457] [00458] - -
Income and expenses recognized in equity (P) [00471] [00472] - -
- Tax revenues to be distributed over several years (P) [00485] [00486] - -
- Other income and expenses recognized in equity (P) [00499] [00502] - -
Operations with partners or owners (N, A, P) [00513] [00514] [00515] [00516]
- Capital increases (N, A, P) [00527] [00528] [00529] [00530]
- (-) Capital reductions (N, A, P) [00541] [00542] [00543] [00544]
- Conversion of financial liabilities into equity
(conv. of obligation debt forgiveness) (N)
[00555] [00556] [00557] [00558]
- (-) Dividend distribution (N) [00569] [00570] [00571] [00572]
- Operations with own shares or participations (net) (N) [00583] [00584] [00585] [00586]
- Increase (decrease) in net worth resulting from a business combination (N) [00597] [00598] [00599] [00600]
- Other operations with partners or owners (N, A, P) [00611] [00612] [00613] [00614]
Other changes in net worth (N, A, P) [00625] [00626] [00627] [00628]
- Movement of the revaluation reserve (N,A,P) [00722] [00723] [00724] [00725]
- Other variations (N,A,P) [00736] [00737] [00738] [00739]
BALANCE, END OF YEAR (N, A, P) [00639] [00640] [00641] [00642]

(table continued)

Statement of changes in equity

Adjustments in
net worth
(P)

(Box number)

Grants, donations
and legacies received
(N, A, P)

(Box number)

Total
(N, A, P)

(Box number)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00391] [00392] [00393]
Adjustments due to changes in criteria from previous years (N, A, P) [00405] [00406] [00407]
Adjustments for errors from previous years (N, A, P) [00419] [00420] [00421]
ADJUSTED BALANCE, BEGINNING OF THE YEAR (N, A, P) [00433] [00434] [00435]
Total income and expenses recognized (N, A) [00448] [00449]
Result of the profit and loss account (P) [00461] [00462] [00463]
Income and expenses recognized in equity (P) [00475] [00476] [00477]
- Tax revenues to be distributed over several years (P) [00489] [00490] [00491]
- Other income and expenses recognized in equity (P) [00503] [00504] [00505]
Operations with partners or owners (N, A, P) [00517] [00518] [00519]
- Capital increases (N, A, P) [00531] [00532] [00533]
- (-) Capital reductions (N, A, P) [00545] [00546] [00547]
- Conversion of financial liabilities into equity
(conv. of obligation debt forgiveness) (N)
- [00560] [00561]
- (-) Dividend distribution (N) - [00574] [00575]
- Operations with own shares or participations (net) (N) - [00588] [00589]
- Increase (decrease) in net worth resulting from a business combination (N) - [00602] [00603]
- Other operations with partners or owners (N, A, P) [00615] [00616] [00617]
Other changes in net worth (N, A, P) [00629] [00630] [00631]
- Movement of the revaluation reserve (N,A,P) [00726] [00727] [00728]
- Other variations (N,A,P) [00740] [00741] [00742]
BALANCE, END OF YEAR (N, A, P) [00643] [00644] [00645]

Note to table :

(N) Normal model for depositing accounts in the Commercial Registry; (A) Abbreviated model for depositing accounts in the Commercial Registry; (P) Model SMEs for depositing accounts in the Commercial Registry.