Skip to main content
Practical Handbook for Companies 2021

Statement of changes in equity.Statement of total changes in equity

CAPITAL OR MUTUAL FUNDShare premium
(Key No.)
Reservations
(Key No.)
Own equity actions
(Key No.)
Results of previous years
(Key No.)
Other contributions from members or mutualists
(Key No.)
Statement of changes in shareholders' equityDeeded
(Key No.)
Not required
(Key No.)
BALANCE, END OF PREVIOUS YEAR [00413] [00414] [00415] [00416] [00417] [00418] [00419]
Adjustments for changes in prior years' criteria [00426] [00427] [00428] [00429] [00430] [00431] [00432]
Adjustments for prior years' errors [00439] [00440] [00441] [00442] [00443] [00444] [00445]
ADJUSTED BALANCE, BEGINNING OF YEAR [00452] [00453] [00454] [00455] [00456] [00457] [00458]
Total recognised income and expense [00465] [00466] [00467] [00468] [00469] [00470] [00471]
Transactions with members or mutualists [00478] [00479] [00480] [00481] [00482] [00483] [00484]
Capital increases or mutual fund [00491] [00492] [00493] [00494] [00495] [00496] [00497]
(-) Capital or mutual fund reductions [00504] [00505] [00506] [00507] [00508] [00509] [00510]
Conversion of financial liabilities into equity (conversion of bonds, debt write-offs) [00517] [00518] [00519] [00520] [00521] [00522] [00523]
(-) Distribution of dividends or active capital calls [00530] [00531] [00532] [00533] [00534] [00535] [00536]
Transactions in own shares/units (net) [00543] [00544] [00545] [00546] [00547] [00548] [00549]
Increase (decrease) in equity resulting from a business combination [00556] [00557] [00558] [00559] [00560] [00561] [00562]
Other transactions with members or mutualists [00569] [00570] [00571] [00572] [00573] [00574] [00575]
Other changes in equity [00582] [00583] [00584] [00585] [00586] [00587] [00588]
Payments based on equity instruments [00595] [00596] [00597] [00598] [00599] [00600] [00601]
Transfers between equity items [00608] [00609] [00610] [00611] [00612] [00613] [00614]
Other variations [00621] [00622] [00623] [00624] [00625] [00626] [00627]
BALANCE, END OF YEAR [00634] [00635] [00636] [00637] [00638] [00639] [00640]