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Practical Handbook for Companies 2021

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

Statement of changes in equity

Result of the
exercise
(N, A, P)

(No. box)

Dividend to
account
(N, A, P)

(No. box)

Other instruments
of equity
net
(N, A)

(No. box)

Adjustments for
changes
of value
(N, A)

(No. box)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00387] [00388] [00389] [00390]
Adjustments due to change in prior years' criteria (N, A, P) [00401] [00402] [00403] [00404]
Adjustments for prior years' errors (N, A, P) [00415] [00416] [00417] [00418]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00429] [00430] [00431] [00432]
Total recognised income and expense (N, A) [00443] [00444] [00445] [00446]
Profit and loss account result (P) [00457] [00458] - -
Income and expenses recognised in equity (P) [00471] [00472] - -
- Deferred tax revenue (P) [00485] [00486] - -
- Other income and expense recognised in equity (P) [00499] [00502] - -
Transactions with partners or owners (N, A, P) [00513] [00514] [00515] [00516]
- Capital increases (N, A, P) [00527] [00528] [00529] [00530]
- (-) Capital reductions (N, A, P) [00541] [00542] [00543] [00544]
- Conversion of financial liabilities into equity
(conv.of obligation debt write-offs) (N)
[00555] [00556] [00557] [00558]
- (-) Dividend distribution (N) [00569] [00570] [00571] [00572]
- Transactions in own shares/units (net) (N) [00583] [00584] [00585] [00586]
- Increase (decrease) in equity resulting from a business combination (N) [00597] [00598] [00599] [00600]
- Other operations with partners or owners (N, A, P) [00611] [00612] [00613] [00614]
Other changes in equity (N, A, P) [00625] [00626] [00627] [00628]
- Movement in the revaluation reserve (N,A,P) [00722] [00723] [00724] [00725]
- Other variations (N,A,P) [00736] [00737] [00738] [00739]
BALANCE, END OF YEAR (N, A, P) [00639] [00640] [00641] [00642]

(continuation of the table)

Statement of changes in equity

Adjustments in
net worth
(P)

(No. box)

Grants and donations
and legacies received
(N, A, P)

(No. box)

Total
(N, A, P)

(No. box)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00391] [00392] [00393]
Adjustments due to change in prior years' criteria (N, A, P) [00405] [00406] [00407]
Adjustments for prior years' errors (N, A, P) [00419] [00420] [00421]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00433] [00434] [00435]
Total recognised income and expense (N, A) [00448] [00449]
Profit and loss account result (P) [00461] [00462] [00463]
Income and expenses recognised in equity (P) [00475] [00476] [00477]
- Deferred tax revenue (P) [00489] [00490] [00491]
- Other income and expense recognised in equity (P) [00503] [00504] [00505]
Transactions with partners or owners (N, A, P) [00517] [00518] [00519]
- Capital increases (N, A, P) [00531] [00532] [00533]
- (-) Capital reductions (N, A, P) [00545] [00546] [00547]
- Conversion of financial liabilities into equity
(conv.of obligation debt write-offs) (N)
- [00560] [00561]
- (-) Dividend distribution (N) - [00574] [00575]
- Transactions in own shares/units (net) (N) - [00588] [00589]
- Increase (decrease) in equity resulting from a business combination (N) - [00602] [00603]
- Other operations with partners or owners (N, A, P) [00615] [00616] [00617]
Other changes in equity (N, A, P) [00629] [00630] [00631]
- Movement in the revaluation reserve (N,A,P) [00726] [00727] [00728]
- Other variations (N,A,P) [00740] [00741] [00742]
BALANCE, END OF YEAR (N, A, P) [00643] [00644] [00645]

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.