# Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance), Division 46: Statement of changes in equity

Extent: E+W+S+N.I.

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
010
020
030
040
050
060
070
010
Opening balance [before restatement]
020
Effects of corrections of errors
IAS 1.106.(b); IAS 8.42
030
Effects of changes in accounting policies
IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040
Opening balance [current period]
050
Issuance of ordinary shares
IAS 1.106.(d).(iii)
060
Issuance of preference shares
IAS 1.106.(d).(iii)
070
Issuance of other equity instruments
IAS 1.106.(d).(iii)
080
Exercise or expiration of other equity instruments issued
IAS 1.106.(d).(iii)
090
Conversion of debt to equity
IAS 1.106.(d).(iii)
100
Capital reduction
IAS 1.106.(d).(iii)
110
Dividends
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120
Purchase of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
130
Sale or cancellation of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
140
Reclassification of financial instruments from equity to liability
IAS 1.106.(d).(iii)
150
Reclassification of financial instruments from liability to equity
IAS 1.106.(d).(iii)
160
Transfers among components of equity
IAS 1.106.(d).(iii)
170
Equity increase or (-) decrease resulting from business combinations
IAS 1.106.(d).(iii)
180
Share based payments
IAS 1.106.(d).(iii); IFRS 2.10
190
Other increase or (-) decrease in equity
IAS 1.106.(d)
200
Total 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
080
090
100
110
120
130
140
010
Opening balance [before restatement]
020
Effects of corrections of errors
IAS 1.106.(b); IAS 8.42
030
Effects of changes in accounting policies
IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040
Opening balance [current period]
050
Issuance of ordinary shares
IAS 1.106.(d).(iii)
060
Issuance of preference shares
IAS 1.106.(d).(iii)
070
Issuance of other equity instruments
IAS 1.106.(d).(iii)
080
Exercise or expiration of other equity instruments issued
IAS 1.106.(d).(iii)
090
Conversion of debt to equity
IAS 1.106.(d).(iii)
100
Capital reduction
IAS 1.106.(d).(iii)
110
Dividends
IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120
Purchase of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
130
Sale or cancellation of treasury shares
IAS 1.106.(d).(iii); IAS 32.33
140
Reclassification of financial instruments from equity to liability
IAS 1.106.(d).(iii)
150
Reclassification of financial instruments from liability to equity
IAS 1.106.(d).(iii)
160
Transfers among components of equity
IAS 1.106.(d).(iii)
170
Equity increase or (-) decrease resulting from business combinations
IAS 1.106.(d).(iii)
180
Share based payments
IAS 1.106.(d).(iii); IFRS 2.10
190
Other increase or (-) decrease in equity
IAS 1.106.(d)
200
Total comprehensive income for the year
IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210
Closing balance [current period]

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Source: https://www.legislation.gov.uk/eur/2015/1278/annex/III/division/46 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.