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Appendix III - Model statement of changes in equity for the year ended __ 200x
| 1. Statement of recognized income and expense for the year ended __ 200X |
|
|---|---|
| A. RESULT OF THE INCOME STATEMENT | |
| (800), (89), 900, 991, 992 | Income and expenses recognised directly in equity |
| (810), 910 | I. From valuation of financial instruments |
| 94 | 1. Available-for-sale financial assets |
| (85), 95 | 2. Other income/ expenses |
| (860), 900; (NECA 8.ª 1.2) | II. From cash flow hedges |
| (820), 920; (NECA 8.ª 1.3) | III. Subsidies, donations and legacies received |
| (8300)*, 8301*, (833), 834, 835, 838 | IV. For actuarial gains or losses and other adjustments |
| V. For non-current assets and related liabilities, held for sale | |
| VI. Translation gain/loss | |
| VII. Tax effect | |
| B. TOTAL REVENUE AND EXPENSES RECOGNISED DIRECTLY IN EQUITY (I+II+III+IV+V+VI+VII) | |
| (802), 902, 993, 994 | Transferred to profit or loss |
| (812), 912 | VIII. For valuation of financial instruments |
| (84) | 1. Available-for-sale financial assets |
| (862), 902; (NECA 8.ª 1.2)(821), 921; (NECA 8.ª 1.3) 8301*, (836), (837) | 2. Other income/ expenses |
| IX. For cash flow hedges | |
| X. Subsidies, donations and legacies received | |
| XI. For non-current assets and related liabilities, held for sale | |
| XII. Translation gain/loss | |
| XIII. Tax efect | |
| C. TOTAL TRANSFERRED TO PROFIT OR LOSS (VIII+IX+X+XI+XII+XIII) | |
| TOTAL RECOGNISED INCOME AND EXPENSE (A + B + C) | |
| 2. Statement of total changes in equity for the year ended __ 200x |
|---|
| A. CLOSING BALANCE 200X-2 |
| I. Adjustments for changes of accounting policy 200X-2 and previous years |
| II. Adjustments for errors 200X-2 and previous years |
| B. ADJUSTED OPENING BALANCE, 200X-1 |
| I. Total recognised income and expense |
| II. Transactions with unitholders or shareholders |
| 1. Capital increases |
| 2. ( - ) Capital reductions |
| 3. Conversion of financial liabilities to equity (bond conversions, debt forgiveness) |
| 4. ( - ) Dividend distribution |
| 5. Transactions with own shares or participation units (net) |
| 6. Increase (decrease) in equity resulting from business combination |
| 7. Other transactions with unitholders or shareholders |
| III. Other changes in equity |
| C. CLOSING BALANCE, 200X-1 |
| I. Adjustments for changes of accounting policy 200X- |
| II. Adjustments for errors 200X-1 |
| D. ADJUSTED OPENING BALANCE, 200X |
| I. Total recognised income and expense |
| II. Transactions with unitholders or shareholders |
| 1. Capital increases |
| 2. ( - ) Capital reductions |
| 3. Conversion of financial liabilities into equity (bond conversions, debt forgiveness) |
| 4. ( - ) Dividend destribution |
| 5. Transactions with own shares or participation units (net) |
| 6. Increase (decrease) in equity resulting from business combination |
| 7. Other transactions with unitholders or shareholders |
| III. Other changes in equity |
| E. CLOSING BALANCE, 200X |
*May be positive or negative.