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Practical Manual for Companies 2023.

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

Statement of changes in equity

Result of
exercise
(N, A, P)

(Box number)

Dividend to
account
(N, A, P)

(Box number)

Other instruments
of equity
net
(N, A)

(Box number)

Adjustments for
changes
value
(N, A)

(Box number)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00387] [00388] [00389] [00390]
Adjustments for change in criteria from previous years (N, A, P) [00401] [00402] [00403] [00404]
Adjustments for errors from prior years (N, A, P) [00415] [00416] [00417] [00418]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00429] [00430] [00431] [00432]
Total recognized income and expenses (N, A) [00443] [00444] [00445] [00446]
Profit and loss account result (P) [00457] [00458] - -
Income and expenses recognized in equity (P) [00471] [00472] - -
- Tax revenues to be distributed over several years (P) [00485] [00486] - -
- Other income and expenses recognized 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 forgiveness) (N)
[00555] [00556] [00557] [00558]
- (-) Distribution of dividends (N) [00569] [00570] [00571] [00572]
- Operations with own shares or interests (net) (N) [00583] [00584] [00585] [00586]
- Increase (decrease) in net worth 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 of 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 table)

Statement of changes in equity

Adjustments to
equity
(P)

(Box number)

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

(Box number)

Total
(N, A, P)

(Box number)

BALANCE, END OF PREVIOUS YEAR (N, A, P) [00391] [00392] [00393]
Adjustments for change in criteria from previous years (N, A, P) [00405] [00406] [00407]
Adjustments for errors from prior years (N, A, P) [00419] [00420] [00421]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00433] [00434] [00435]
Total recognized income and expenses (N, A) [00448] [00449]
Profit and loss account result (P) [00461] [00462] [00463]
Income and expenses recognized in equity (P) [00475] [00476] [00477]
- Tax revenues to be distributed over several years (P) [00489] [00490] [00491]
- Other income and expenses recognized 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 forgiveness) (N)
- [00560] [00561]
- (-) Distribution of dividends (N) - [00574] [00575]
- Operations with own shares or interests (net) (N) - [00588] [00589]
- Increase (decrease) in net worth 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 of 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) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) Model SMEs for depositing accounts in the Commercial Registry.