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Division 46 Statement of changes in equity

United Kingdom

Original text. Later amendments are not shown.

Sources of equity changes References Capital Share premium Equity instruments issued other than Capital Other equity Accumulated other comprehensive income Retained earnings Revaluation reserves
IAS 1.106, 54(r) IAS 1.106, 78(e) IAS 1.106, Annex V.Part 2.15-16 IAS 1.106; Annex V.Part 2.17 IAS 1.106 CRR art 4(1)(123) IFRS 1.30 D5-D8
010020030040050060070
010 Opening balance [before restatement]
020Effects of corrections of errors IAS 1.106.(b); IAS 8.42
030Effects of changes in accounting policies IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040 Opening balance [current period]
050Issuance of ordinary shares IAS 1.106.(d).(iii)
060Issuance of preference shares IAS 1.106.(d).(iii)
070Issuance of other equity instruments IAS 1.106.(d).(iii)
080Exercise or expiration of other equity instruments issued IAS 1.106.(d).(iii)
090Conversion of debt to equity IAS 1.106.(d).(iii)
100Capital reduction IAS 1.106.(d).(iii)
110Dividends IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120Purchase of treasury shares IAS 1.106.(d).(iii); IAS 32.33
130Sale or cancellation of treasury shares IAS 1.106.(d).(iii); IAS 32.33
140Reclassification of financial instruments from equity to liability IAS 1.106.(d).(iii)
150Reclassification of financial instruments from liability to equity IAS 1.106.(d).(iii)
160Transfers among components of equity IAS 1.106.(d).(iii)
170Equity increase or (-) decrease resulting from business combinations IAS 1.106.(d).(iii)
180Share based payments IAS 1.106.(d).(iii); IFRS 2.10
190Other increase or (-) decrease in equity IAS 1.106.(d)
200Total comprehensive income for the year IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210 Closing balance [current period]
Sources of equity changes References Other reserves (-) Treasury shares Profit or (-) loss atributable to owners of the parent (-) Interim dividends Minority interests Total
Accumulated Other Comprehensive Income Other items
IAS 1.106, 54(c) IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20 IAS 1.106(a), 83 (a)(ii) IAS 1.106; IAS 32.35 IAS 1.54(q), 106(a); IAS 27.27-28 IAS 1.54(q), 106(a); IAS 27.27-28 IAS 1.9(c), IG6
080090100110120130140
010 Opening balance [before restatement]
020Effects of corrections of errors IAS 1.106.(b); IAS 8.42
030Effects of changes in accounting policies IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040 Opening balance [current period]
050Issuance of ordinary shares IAS 1.106.(d).(iii)
060Issuance of preference shares IAS 1.106.(d).(iii)
070Issuance of other equity instruments IAS 1.106.(d).(iii)
080Exercise or expiration of other equity instruments issued IAS 1.106.(d).(iii)
090Conversion of debt to equity IAS 1.106.(d).(iii)
100Capital reduction IAS 1.106.(d).(iii)
110Dividends IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120Purchase of treasury shares IAS 1.106.(d).(iii); IAS 32.33
130Sale or cancellation of treasury shares IAS 1.106.(d).(iii); IAS 32.33
140Reclassification of financial instruments from equity to liability IAS 1.106.(d).(iii)
150Reclassification of financial instruments from liability to equity IAS 1.106.(d).(iii)
160Transfers among components of equity IAS 1.106.(d).(iii)
170Equity increase or (-) decrease resulting from business combinations IAS 1.106.(d).(iii)
180Share based payments IAS 1.106.(d).(iii); IFRS 2.10
190Other increase or (-) decrease in equity IAS 1.106.(d)
200Total comprehensive income for the year IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210 Closing balance [current period]