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Practical Handbook for Companies 2021

Statement of changes in equity.Statement of recognised income and expenses

Statement of changes in shareholders' equityCode nºAccount equivalence PCEACode nºEquivalence 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.