{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-46",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-46.json",
  "legislation": "eur/2015/1278",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1278",
  "path": "annex/IV/division/46",
  "kind": "division",
  "number": "46",
  "heading": "Statement of changes in equity",
  "text": "Sources of equity changes\nCapital\nShare premium\nEquity instruments issued other than Capital\nOther equity\nAccumulated other comprehensive income\nRetained earnings\nRevaluation reserves\nFair value reserves\nReferences National GAAP compatible IFRS\nIAS 1.106, 54(r)\nIAS 1.106, 78(e)\nIAS 1.106, Annex V.Part 2.15-16\nIAS 1.106; Annex V.Part 2.17\nIAS 1.106\nCRR art 4(123)\nIFRS 1.30 D5-D8\nReferences National GAAP based on BAD\nBAD art 4.Liabilities(9), BAD art 22\nBAD art 4.Liabilities(10); CRR art 4(124)\nAnnex V.Part 2.15-17\nAnnex V.Part 2.17\n4th Directive art 42a(1), (5a)\nBAD art 4 Liabilities (13); CRR art 4(123)\nBAD art 4.Liabilities(12)\n010\n020\n030\n040\n050\n060\n070\n075\n010\nOpening balance [before restatement]\n020\nEffects of corrections of errors\nIAS 1.106.(b); IAS 8.42\n030\nEffects of changes in accounting policies\nIAS 1.106.(b); IAS 1.IG6; IAS 8.22\n040\nOpening balance [current period]\n050\nIssuance of ordinary shares\nIAS 1.106.(d).(iii)\n060\nIssuance of preference shares\nIAS 1.106.(d).(iii)\n070\nIssuance of other equity instruments\nIAS 1.106.(d).(iii)\n080\nExercise or expiration of other equity instruments issued\nIAS 1.106.(d).(iii)\n090\nConversion of debt to equity\nIAS 1.106.(d).(iii)\n100\nCapital reduction\nIAS 1.106.(d).(iii)\n110\nDividends\nIAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6\n120\nPurchase of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n130\nSale or cancellation of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n140\nReclassification of financial instruments from equity to liability\nIAS 1.106.(d).(iii)\n150\nReclassification of financial instruments from liability to equity\nIAS 1.106.(d).(iii)\n160\nTransfers among components of equity\nIAS 1.106.(d).(iii)\n170\nEquity increase or (-) decrease resulting from business combinations\nIAS 1.106.(d).(iii)\n180\nShare based payments\nIAS 1.106.(d).(iii); IFRS 2.10\n190\nOther increase or (-) decrease in equity\nIAS 1.106.(d)\n200\nTotal comprehensive income for the year\nIAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6\n210\nClosing balance [current period]\nSources of equity changes\nOther reserves\nFirst consolidation differences\n(-) Treasury shares\nProfit or (-) loss atributable to owners of the parent\n(-) Interim dividends\nMinority interests\nTotal\nAccumulated Other Comprehensive Income\nOther items\nReferences National GAAP compatible IFRS\nIAS 1.106, 54(c)\nIAS 1.106; IAS 32.34, 33; Annex V.Part 2.20\nIAS 1.106(a), 83 (a)(ii)\nIAS 1.106; IAS 32.35\nIAS 1.54(q), 106(a); IAS 27.27-28\nIAS 1.54(q), 106(a); IAS 27.27-28\nIAS 1.9(c), IG6\nReferences National GAAP based on BAD\n7th Directive 19(1)(c)\n4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20\nBAD art 4.Liabilities(14)\nCRR Article 26(2b)\n7th Directive art 21\n7th Directive art 21\n080\n085\n090\n100\n110\n120\n130\n140\n010\nOpening balance [before restatement]\n020\nEffects of corrections of errors\nIAS 1.106.(b); IAS 8.42\n030\nEffects of changes in accounting policies\nIAS 1.106.(b); IAS 1.IG6; IAS 8.22\n040\nOpening balance [current period]\n050\nIssuance of ordinary shares\nIAS 1.106.(d).(iii)\n060\nIssuance of preference shares\nIAS 1.106.(d).(iii)\n070\nIssuance of other equity instruments\nIAS 1.106.(d).(iii)\n080\nExercise or expiration of other equity instruments issued\nIAS 1.106.(d).(iii)\n090\nConversion of debt to equity\nIAS 1.106.(d).(iii)\n100\nCapital reduction\nIAS 1.106.(d).(iii)\n110\nDividends\nIAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6\n120\nPurchase of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n130\nSale or cancellation of treasury shares\nIAS 1.106.(d).(iii); IAS 32.33\n140\nReclassification of financial instruments from equity to liability\nIAS 1.106.(d).(iii)\n150\nReclassification of financial instruments from liability to equity\nIAS 1.106.(d).(iii)\n160\nTransfers among components of equity\nIAS 1.106.(d).(iii)\n170\nEquity increase or (-) decrease resulting from business combinations\nIAS 1.106.(d).(iii)\n180\nShare based payments\nIAS 1.106.(d).(iii); IFRS 2.10\n190\nOther increase or (-) decrease in equity\nIAS 1.106.(d)\n200\nTotal comprehensive income for the year\nIAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6\n210\nClosing balance [current period]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/46",
    "retrieved_at": "2026-11-01T14:46:33.817431+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}