AIII
- 1Spain: An attractive country for investment
- 2Setting up a business in Spain
- 3 Tax System
- 4 Investment aid and incentives in Spain
- 5 Labor and social security regulations
- 6 Intellectual property law
- 7Legal framework and tax implications of e-commerce in Spain
- AI Annex I Company and Commercial Law
- AIIAnnex II The Spanish financial system
- AIIIAnnex IIIAccounting and audit issues
- Español
- English

- Legal framework
- Accounting records
- Financial statements
- Conceptual accounting framework and recognition and measurement bases
- Distributable profit
- Consolidation
- Requirements concerning disclosures in the notes to the financial statement
- Auditing requirements
- Financial statement publication requirements
- Appendix I - Model balance sheets
- Appendix II - Model income statements
- Appendix III - Model statement of changes in equity for the year ended __ 200x
- Appendix IV - Model cash flow statements for the year ended ___ 200x
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 |
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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.