Statement of changes in equity.Statement of recognised income and expenses
| Statement of changes in shareholders' equity | Code nº | Account equivalence PCEA | Code nº | Equivalence of PCEA accounts |
|---|---|---|---|---|
| Result for the year | - | - | [00500] | - |
| Other recognised income and expenses | - | - | [00383] | [00384] + [00388] + [00393] + [00397] + [00401] + [00405] + [00409] + [00410] + [00411] |
| Available-for-sale financial assets | - | - | [00384] | [00385] + [00386] + [00387] |
| Revaluation gains and losses | [00385] | 900, (800) | - | - |
| Amounts transferred to income statement | [00386] | 902, (802) | - | - |
| Other reclassifications | [00387] | - | - | - |
| Cash flow hedges | - | - | [00388] | [00389] + [00390] + [00391] + [00392] |
| Revaluation gains and losses | [00389] | 910, (810) | - | - |
| Amounts transferred to income statement | [00390] | 912, (812) | - | - |
| Amounts transferred to the initial carrying amount of hedged items | [00391] | 912, (812) | - | - |
| Other reclassifications | [00392] | - | - | - |
| Hedges of net investments in foreign operations | - | - | [00393] | [00394] + [00395] + [00396] |
| Revaluation gains and losses | [00394] | 911, (811) | - | - |
| Amounts transferred to income statement | [00395] | 913, (813) | - | - |
| Other reclassifications | [00396] | - | - | - |
| Exchange rate and conversion differences | - | - | [00397] | [00398] + [00399] + [00400] |
| Revaluation gains and losses | [00398] | 920, (820) | - | - |
| Amounts transferred to income statement | [00399] | 921, (821) | - | - |
| Other reclassifications | [00400] | - | - | - |
| Correction of accounting asymmetries | - | - | [00401] | [00402] + [00403] + [00404] |
| Revaluation gains and losses | [00402] | 98, (88) | - | - |
| Amounts transferred to income statement | [00403] | 98, (88) | - | - |
| Other reclassifications | [00404] | - | - | - |
| Assets held for sale | - | - | [00405] | [00406] + [00407] + [00408] |
| Revaluation gains and losses | [00406] | 960, (860) | - | - |
| Amounts transferred to income statement | [00407] | 962, (862) | - | - |
| Other reclassifications | [00408] | - | - | - |
| Actuarial gains/(losses) on long-term employee benefits | - | - | [00409] | 95, (85) |
| Other recognised income and expenses | - | - | [00410] | 94, (84), 99, (89) |
| Profit tax | - | - | [00411] | 8300 (*), 8301 (*), (833), 834, 835, (836), (837), 838 |
| Total recognised income and expenditure | - | - | [00412] | [00500] + [00383] |
Note to table:
(*) Items marked with an asterisk can have a positive or negative sign.