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Practical Handbook for Companies 2021

Net worth

Net worthCode nºAccount equivalences PCEA (*)Code nºEquivalences PCEA accounts (*)
Own funds - - [00208] [00209] + [00212] + [00213] + [00217] + [00218] + [00221] + [00222] + [00223] + [00224]
Capital or mutual fund [00209] [00210] + [00211] - -
Written capital or mutual fund [00210] 100, 101, 105 - -
Uncalled capital [00211] (1030), (1040) - -
Share premium [00212] 110 - -
Reservations [00213] [00214] + [00215] + [00216] - -
Revaluation reserve (Act 16/2012 of 27 December) [00382] - - -
Capitalisation reserve (N, A, P) [01001] - - -
Equalisation reserve (N, A, P) [01002] - - -
Legal and statutory [00214] 112, 1141 - -
Equalisation reserve [00215] 1147 - -
Other reservations [00216] 113, 1140, 1142, 1143, 1144, 1148, 115, 119 - -
(Own shares) [00217] (108), (109) - -
Results of previous years [00218] [00219] + [00220] - -
Remaining [00219] 120 - -
(Negative results of previous years) [00220] (121) - -
Other contributions from members and mutualists [00221] 118 - -
Result for the year [00222] 129 - -
(Interim dividend and interim equalisation reserve) [00223] (554), (557) - -
Other equity instruments [00224] 111 - -
Adjustments for changes in value - - [00225] [00226] + [00227] + [00228] + [00229] + [00230]
Available-for-sale financial assets [00226] 133 - -
Hedging operations [00227] 134 - -
Exchange rate and conversion differences [00228] 135 - -
Correction of accounting asymmetries [00229] 138 - -
Other adjustments [00230] 136, 137 - -
Grants, donations and legacies received - - [00231] 130, 131, 132
TOTAL EQUITY - - [00232] [00208] + [00225] + [00231]
TOTAL LIABILITIES AND EQUITY - - [00233] [00207] + [00232]

Note to the table:

(*) The account numbers marked with an asterisk are indicative of the corresponding equity headings in which they are included.