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Practical Manual for Companies 2023.

Equity

EquityKey numberEquivalences accounts PCEA (*)Key numberPCEA account equivalencies (*)
Equity - - [00208] [00209] + [00212] + [00213] + [00217] + [00218] + [00221] + [00222] + [00223] + [00224]
Capital or mutual fund [00209] [00210] + [00211] - -
Registered capital or mutual fund [00210] 100, 101, 105 - -
Uncalled capital [00211] (1030), (1040) - -
Issue or assumption premium [00212] 110 - -
Bookings [00213] [00214] + [00215] + [00216] - -
Revaluation reserve (Law 16/2012, of December 27) [00382] - - -
Capitalization reserve (N, A, P) [01001] - - -
Leveling Reserve (N, A, P) [01002] - - -
Legal and statutory [00214] 112, 1141 - -
Stabilization reserve [00215] 1147 - -
Other reserves [00216] 113, 1140, 1142, 1143, 1144, 1148, 115, 119 - -
(Own actions) [00217] (108), (109) - -
Results of past exercises [00218] [00219] + [00220] - -
Remainder [00219] 120 - -
(Negative results from previous exercises) [00220] (121) - -
Other contributions from partners and mutualists [00221] 118 - -
Result of the excersice [00222] 129 - -
(Interim dividend and interim stabilization reserve) [00223] (554), (557) - -
Other equity instruments [00224] 111 - -
Adjustments for change in value - - [00225] [00226] + [00227] + [00228] + [00229] + [00230]
Financial assets available for sale [00226] 133 - -
Hedging [00227] 134 - -
Exchange rate and conversion differences [00228] 135 - -
Correction of accounting asymmetries [00229] 138 - -
Other settings [00230] 136, 137 - -
Grants, donations and heritages received - - [00231] 130, 131, 132
TOTAL NET WORTH - - [00232] [00208] + [00225] + [00231]
TOTAL LIABILITIES AND NET WORTH - - [00233] [00207] + [00232]

Note to the table:

(*) Account numbers marked with an asterisk are for guidance purposes only with respect to the corresponding equity headings in which they are included.