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Practical Handbook for Companies 2021

Statement of changes in net equity.Statement of recognised income and expense for the year

Statement of changes in equityCode nºAccount equivalences PGCCode nºPGC account equivalences
Profit and loss account result (N, A,P) - - [00500] --
INCOME AND EXPENSES RECOGNISED DIRECTLY IN EQUITY - - -
For valuation of financial instruments (N, A, P) - - [00336] (800), (89), 900, 991, 992, [00338]
Available-for-sale financial assets (N) [00337] (800), (89), 900, 991, 992 - -
Other income/expenses (N) [00338] - - -
For cash flow hedges (N, A, P) - - [00339] (810), 910
Grants, donations and legacies received (N, A, P) - - [00340] 94
Actuarial gains and losses and other adjustments (N, A, P) - - [00341] (85), 95
Non-current assets and related liabilities held for sale (N, A, P) - - [00342] (860), 900;(NECA 8ª.1.2)*
Conversion differences (N, A, P) - - [00343] (820), 920;(NECA 8A.1.3)*
Tax effect (N, A, P) - - [00344] (8300)** 8301**, (833), 834, 835, 838
Total income and expenses recognised directly in equity (N, A, P) - - [00345] [00336] + [00339] + [00340] + [00341] + [00342] + [00343] + [00344]
TRANSFERS TO THE PROFIT AND LOSS ACCOUNT - - - -
For valuation of financial instruments (N, A, P) - - [00346] (802), 902, 993, 994, [00348]
Available-for-sale financial assets (N) [00347] (802), 902, 993, 994 - -
Other income/expenses (N) [00348] - - -
For cash flow hedges (N, A, P) - - [00349] (812), 912
Grants, donations and legacies received (N, A, P) - - [00350] (84)
Non-current assets and related liabilities held for sale (N, A, P) - - [00351] (862), 902;(NCA 8A.1.2)*
Conversion differences (N, A, P) - - [00352] (821), 921;(NECA 8A.1.3)*
Tax effect (N, A, P) - - [00353] 8301**, (836), (837)
Total transfers to profit and loss account (N, A, P) - - [00354] [00346] + [00349] + [00350] + [00351] + [00352] + [00353]
TOTAL RECOGNISED INCOME AND EXPENDITURE (N, A, P) - - [00355] [00500] + [00345] + [00354]

Notes to the 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.

(*) shows with asterisk items set forth in the rules for preparation of annual accounts, NECA, of the third part of the General Accounting Plan2007.

(**) This item may have a positive or negative sign.

Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).