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Practical Manual of Companies 2021.

Statement of changes in net equity. Statement of income and expenses recognized in the year

Statement of changes in equityKey numberAccount equivalencies PGC Key numberPGC account equivalences
Profit and loss account result (N, A,P) - - [00500] --
INCOME AND EXPENSES IMPUTED DIRECTLY TO NET EQUITY - - -
For valuation of financial instruments (N, A, P) - - [00336] (800), (89), 900, 991, 992, [00338]
Financial assets available for sale (N) [00337] (800), (89), 900, 991, 992 - -
Other income/expenses (N) [00338] - - -
For cash flow hedges (N, A, P) - - [00339] (810), 910
Subsidies, donations and legacies received (N, A, P) - - [00340] 94
For actuarial gains and losses and other adjustments (N, A, P) - - [00341] (85), 95
For non-current assets and linked liabilities, held for sale (N, A, P) - - [00342] (860), 900; ( NECA 8.1.2) *
Conversion differences (N, A, P) - - [00343] (820), 920; (NECA 8.1.3) *
Tax effect (N, A, P) - - [00344] (8300)** 8301**, (833), 834, 835, 838
Total income and expenses allocated directly to net worth (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]
Financial assets available for sale (N) [00347] (802), 902, 993, 994 - -
Other income/expenses (N) [00348] - - -
By cash flow hedges (N, A, P) - - [00349] (812), 912
Subsidies, donations and legacies received (N, A, P) - - [00350] (84)
For non-current assets and linked liabilities, held for sale (N, A, P) - - [00351] (862), 902; (NECA 8.1.2) *
Conversion differences (N, A, P) - - [00352] (821), 921; (NECA 8.1.3) *
Tax effect (N, A, P) - - [00353] 8301**, (836), (837)
Total transfers to the profit and loss account (N, A, P) - - [00354] [00346] + [00349] + [00350] + [00351] + [00352] + [00353]
TOTAL RECOGNIZED INCOME AND EXPENSES (N, A, P) - - [00355] [00500] + [00345] + [00354]

Notes to table :

(N) Normal model for depositing accounts in the Commercial Registry; (A) Abbreviated model for depositing accounts in the Commercial Registry; (P) Model SMEs for depositing accounts in the Commercial Registry.

(*) The items provided for in the standards for preparing the annual accounts, NECA, of the third part of the PGC2007, appear with an asterisk.

(**) This item can 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 (-).