Appendix III Statement of changes in equity for the year ended __ 202X
A. Statement of recognized income and expense for the year ended ___202X
| ACCOUNT No. | Note to the financial statements no. | 202X | 202X-1 |
|---|---|---|---|
| A. RESULT FROM INCOME STATEMENT | |||
| Income and expenses imputed directly to equity | |||
| I. For valuation of financial instruments | |||
| (800), (89), 900, 991, 992 | 1. Financial assets at fair value through changes in equity | ||
| 2. Other income/ expenses | |||
| (810), 910 | II. For cash-flow hedges | ||
| 94 | III. Subsidies, donations and legacies received | ||
| (85), 95 | IV. For actuarial gains or losses and other adjustments | ||
| (8300)*, 8301*,(833), 834, 835, 838 | V. Tax effect | ||
| B. TOTAL REVENUES AND EXPENSES IMPUTED DIRECTLY TO EQUITY (1+11+111) | |||
| Transfers to the income statement | |||
| VI. For valuation of financial instruments | |||
| (802), 902, 993, 994 | 1. Financial assets at fair value through changes in equity. | ||
| 2. Other income/expenses. | |||
| (812), 912 | VII. For cash-flow hedges | ||
| (84) | VIII. Subsidies, gifts and bequests | ||
| 8301, (836), (837) | IX. Tax efect | ||
| C. TOTAL TRANSFERS TO THE INCOME STATEMENT (VI+VII+VIII+IX) | |||
| TOTAL INCOME AND EXPENSES RECOGNIZED (A + B + C) | |||
B. Statement of total changes in equity for the year ended ___202X
| A. BALANCE 202X-2 |
|---|
| I. Adjustments for changes of accounting policy 202X-2 and previous years |
| II. Adjustments for errors 202X-2 and previous years |
| B. ADJUSTED BALANCE, START OF YEAR 202X-1 |
| I. Total income and expense recognised |
| II. Operations with shareholders or owners |
| 1. Capital increases |
| 2. ( - ) Capital reductions |
| 3. Conversion of financial liabilities to equity (conversion of debentures, waiver of debts) |
| 4. ( - ) Dividend distribution |
| 5. Operations with treasury shares or instruments (net) |
| 6. Increase (reduction) in equity resulting from business a combination |
| 7. Other operations with shareholders or owners |
| III. Other changes in equity |
| C. BALANCE, END OF YEAR 202X — 1 |
| I. Adjustments for changes in criteria 202X-1 |
| II. Adjustments for errors 202X-1 |
| D. ADJUSTED BALANCE, START OF YEAR 202X |
| I. Total income and expense recognized |
| II. Operations with shareholders or owners |
| 1. Capital increases |
| 2. ( - ) Capital reductions |
| 3. Conversion of financial liabilities into equity (conversion of debentures, waiver of debts) |
| 4. ( - ) Dividend destribution |
| 5. Operations with treasury shares or instruments (net) |
| 6. Increase (reduction) in equity resulting from a business combination |
| 7. Other operations with shareholders or owners |
| III. Other changes in equity |
| E. BALANCE, END OF YEAR 202X |
(*) May be positive or negative
* Chart of accounts approved by Royal Decree 1514/2007 of November 16, 2007 approving the Spanish National Chart of Accounts, version in force as from January 31, 2021.
