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Practical Handbook for Companies 2021

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

CAPITAL (N, A, P)

Share premium
(N, A, P)

(No. box)

Reservations
(N, A, P)

(No. box)

Statement of changes in equity

Deeded

(No. box)

Not required

(No. box)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00380] [00381] [00382] [00383]
Adjustments due to change in prior years' criteria (N, A, P) [00394] [00395] [00396] [00397]
Adjustments for prior years' errors (N, A, P) [00408] [00409] [00410] [00411]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00422] [00423] [00424] [00425]
Total recognised income and expense (N, A) [00436] [00437] [00438] [00439]
Profit and loss account result (P) [00450] [00451] [00452] [00453]
Income and expenses recognised in equity (P) [00464] [00465] [00466] [00467]
- Deferred tax revenue (P) [00478] [00479] [00480] [00481]
- Other income and expense recognised in equity (P) [00492] [00493] [00494] [00495]
Transactions with partners or owners (N, A, P) [00506] [00507] [00508] [00509]
- Capital increases (N, A, P) [00520] [00521] [00522] [00523]
- (-) Capital reductions (N, A, P) [00534] [00535] [00536] [00537]
- Conversion of financial liabilities into equity (conv.of obligation debt write-offs) (N) [00548] [00549] [00550] [00551]
- (-) Dividend distribution (N) [00562] [00563] [00564] [00565]
- Transactions in own shares/units (net) (N) [00576] [00577] [00578] [00579]
- Increase (decrease) in equity resulting from a business combination (N) [00590] [00591] [00592] [00593]
- Other operations with partners or owners (N, A, P) [00604] [00605] [00606] [00607]
Other changes in equity (N, A, P) [00618] [00619] [00620] [00621]
- Movement in the revaluation reserve (N, A, P) [00715] [00716] [00717] [00718]
- Other variations (N, A, P) [00729] [00730] [00731] [00732]
BALANCE, END OF YEAR (N, A, P) [00632] [00633] [00634] [00635]

(continuation of the table)

Statement of changes in equity

Shares and participations in
own assets

(No. box)

Exercise results
previous

(No. box)

Other contributions
of partners

(No. box)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00384] [00385] [00386]
Adjustments due to change in prior years' criteria (N, A, P) [00398] [00399] [00400]
Adjustments for prior years' errors (N, A, P) [00412] [00413] [00414]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00426] [00427] [00428]
Total recognised income and expense (N, A) [00440] [00441] [00442]
Profit and loss account result (P) [00454] [00455] [00456]
Income and expenses recognised in equity (P) [00468] [00469] [00470]
- Deferred tax revenue (P) [00482] [00483] [00484]
- Other income and expense recognised in equity (P) [00496] [00497] [00498]
Transactions with partners or owners (N, A, P) [00510] [00511] [00512]
- Capital increases (N, A, P) [00524] [00525] [00526]
- (-) Capital reductions (N, A, P) [00538] [00539] [00540]
- Conversion of financial liabilities into equity (conv.of obligation debt write-offs) (N) [00552] [00553] [00554]
- (-) Dividend distribution (N) [00566] [00567] [00568]
- Transactions in own shares/units (net) (N) [00580] [00581] [00582]
- Increase (decrease) in equity resulting from a business combination (N) [00594] [00595] [00596]
- Other operations with partners or owners (N, A, P) [00608] [00609] [00610]
Other changes in equity (N, A, P) [00622] [00623] [00624]
- Movement in the revaluation reserve (N, A, P) [00719] [00720] [00721]
- Other variations (N, A, P) [00733] [00734] [00735]
BALANCE, END OF YEAR (N, A, P) [00636] [00637] [00638]

Note to table:

(N) Normal Form for entry of accounts in the Companies Register.(A) Abbreviated Form for entry of accounts in the Companies Register;(P) Model PYMES for the filing of accounts with the Mercantile Register.