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Practical Handbook for Companies 2021

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

Statement of changes in shareholders' equityResult for the year
(Key No.)
Interim dividend
(Key No.)
Other equity instruments
(Key No.)
Adjustments for changes in value
(Key No.)
Grants, donations and legacies received
(Key No.)
TOTAL
(Key No.)
BALANCE, END OF PREVIOUS YEAR [00420] [00421] [00422] [00423] [00424] [00425]
Adjustments for changes in prior years' criteria [00433] [00434] [00435] [00436] [00437] [00438]
Adjustments for prior years' errors [00446] [00447] [00448] [00449] [00450] [00451]
ADJUSTED BALANCE, BEGINNING OF YEAR [00459] [00460] [00461] [00462] [00463] [00464]
Total recognised income and expense [00472] [00473] [00474] [00475] [00476] [00477]
Transactions with members or mutualists [00485] [00486] [00487] [00488] [00489] [00490]
Capital increases or mutual fund [00498] [00499] [00382] [00501] [00502] [00503]
(-) Capital or mutual fund reductions [00511] [00512] [00513] [00514] [00515] [00516]
Conversion of financial liabilities into equity (conversion of bonds, debt write-offs) [00524] [00525] [00526] [00527] [00528] [00529]
(-) Distribution of dividends or active capital calls [00537] [00538] [00539] [00540] [00541] [00542]
Transactions in own shares/units (net) [00550] [00551] [00552] [00553] [00554] [00555]
Increase (decrease) in equity resulting from a business combination [00563] [00564] [00565] [00566] [00567] [00568]
Other transactions with members or mutualists [00576] [00577] [00578] [00579] [00580] [00581]
Other changes in equity [00589] [00590] [00591] [00592] [00593] [00594]
Payments based on equity instruments [00602] [00603] [00604] [00605] [00606] [00607]
Transfers between equity items [00615] [00616] [00617] [00618] [00619] [00620]
Other variations [00628] [00629] [00630] [00631] [00632] [00633]
BALANCE, END OF YEAR [00641] [00642] [00643] [00644] [00645] [00646]