EN.   46. Statement of changes in equity Sources of equity changes References Capital Share premium Equity instruments is- sued other than Capital Other equity Accumulated other com- prehensive income IAS , 54(r) IAS , 78(e) IAS , Annex V.Part -19 IAS ; Annex V.Part IAS Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6EN  . Sources of equity changes References Capital Share premium Equity instruments is- sued other than Capital Other equity Accumulated other com- prehensive income IAS , 54(r) IAS , 78(e) IAS , Annex V.Part -19 IAS ; Annex V.Part IAS Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN.   Sources of equity changes References Retained earnings Revaluation reserves Other reserves. Treasury shares Profit or. loss atribu- table to owners of the parent CRR art 4(1)(123) IFRS D5-D8 IAS , 54(c) IAS ; IAS , 33; Annex V.Part IAS (a) Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6EN  . Sources of equity changes References Retained earnings Revaluation reserves Other reserves. Treasury shares Profit or. loss atribu- table to owners of the parent CRR art 4(1)(123) IFRS D5-D8 IAS , 54(c) IAS ; IAS , 33; Annex V.Part IAS (a) Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN.   Sources of equity changes References. Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS ; IAS IAS (q), 106(a) IAS (q), 106(a) IAS (c), IG6 Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6EN  . Sources of equity changes References. Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS ; IAS IAS (q), 106(a) IAS (q), 106(a) IAS (c), IG6 Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN L 97/ . 46. Statement of changes in equity Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Capital Share premium Equity instruments issued other than Capital Other equity IAS , 54(r) IAS , 78(e) IAS , Annex V.Part -19 IAS ; Annex V.Part BAD art 4.Liabil ities(9), BAD art 22 BAD art 4.Liabil ities(10); CRR art 4(124) Annex V.Part - 19 Annex V.Part Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii)EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Capital Share premium Equity instruments issued other than Capital Other equity IAS , 54(r) IAS , 78(e) IAS , Annex V.Part -19 IAS ; Annex V.Part BAD art 4.Liabil ities(9), BAD art 22 BAD art 4.Liabil ities(10); CRR art 4(124) Annex V.Part - 19 Annex V.Part Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6 Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii)EN L 97/ . Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Capital Share premium Equity instruments issued other than Capital Other equity IAS , 54(r) IAS , 78(e) IAS , Annex V.Part -19 IAS ; Annex V.Part BAD art 4.Liabil ities(9), BAD art 22 BAD art 4.Liabil ities(10); CRR art 4(124) Annex V.Part - 19 Annex V.Part Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Accumulated other comprehensive income Retained earnings Revaluation reserves Fair value reserves IAS CRR art 4(1)(123) IFRS D5-D8 Accounting Directive art 8(1)(a), (6) BAD art 4 Liabilities (13); CRR art 4(123) BAD art 4.Liabil ities(12) Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii)EN L 97/ . Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Accumulated other comprehensive income Retained earnings Revaluation reserves Fair value reserves IAS CRR art 4(1)(123) IFRS D5-D8 Accounting Directive art 8(1)(a), (6) BAD art 4 Liabilities (13); CRR art 4(123) BAD art 4.Liabil ities(12) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6 Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii)EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Accumulated other comprehensive income Retained earnings Revaluation reserves Fair value reserves IAS CRR art 4(1)(123) IFRS D5-D8 Accounting Directive art 8(1)(a), (6) BAD art 4 Liabilities (13); CRR art 4(123) BAD art 4.Liabil ities(12) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN L 97/ . Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Other reserves First consolidation differences. Treasury shares Profit or. loss atributable to owners of the parent IAS , 54(c) IAS ; IAS , 33; Annex V.Part IAS (a) Accounting Directive 24(3)(c) Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part BAD art 4.Liabil ities(14) Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii)EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Other reserves First consolidation differences. Treasury shares Profit or. loss atributable to owners of the parent IAS , 54(c) IAS ; IAS , 33; Annex V.Part IAS (a) Accounting Directive 24(3)(c) Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part BAD art 4.Liabil ities(14) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6 Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii)EN L 97/ . Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS Other reserves First consolidation differences. Treasury shares Profit or. loss atributable to owners of the parent IAS , 54(c) IAS ; IAS , 33; Annex V.Part IAS (a) Accounting Directive 24(3)(c) Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part BAD art 4.Liabil ities(14) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period]EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS. Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS ; IAS IAS (q), 106(a) IAS (q), 106(a) IAS (c), IG6 CRR Article 26(2b) Accounting Directive art 24(4) Accounting Directive art 24(4) Opening balance [before restatement] Effects of corrections of errors IAS. (b); IAS Effects of changes in accounting policies IAS. (b); IAS 1.IG6; IAS Opening balance [current period] Issuance of ordinary shares IAS. (d).(iii) Issuance of preference shares IAS. (d).(iii) Issuance of other equity instruments IAS. (d).(iii)EN L 97/ . Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS. Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS ; IAS IAS (q), 106(a) IAS (q), 106(a) IAS (c), IG6 CRR Article 26(2b) Accounting Directive art 24(4) Accounting Directive art 24(4) Exercise or expiration of other equity instruments issued IAS. (d).(iii) Conversion of debt to equity IAS. (d).(iii) Capital reduction IAS. (d).(iii) Dividends IAS. (d).(iii); IAS ; IAS 1.IG6 Purchase of treasury shares IAS. (d).(iii); IAS Sale or cancellation of treasury shares IAS. (d).(iii); IAS Reclassification of financial instruments from equity to liability IAS. (d).(iii) Reclassification of financial instruments from liability to equity IAS. (d).(iii)EN.  L 97/ Sources of equity changes References National GAAP based on BAD References National GAAP compatible IFRS. Interim dividends Minority interests Total Accumulated Other Comprehensive Income Other items IAS ; IAS IAS (q), 106(a) IAS (q), 106(a) IAS (c), IG6 CRR Article 26(2b) Accounting Directive art 24(4) Accounting Directive art 24(4) Transfers among components of equity IAS. (d).(iii); Annex V.Part Equity increase or. decrease resulting from business combinations IAS. (d).(iii) Share based payments IAS. (d).(iii); IFRS Other increase or. decrease in equity IAS. (d) Total comprehensive income for the year IAS. (d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 Closing balance [current period].  30. STATEMENT OF CHANGES IN EQUITY (46) 317. The statement of changes in equity shall disclose the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity. 318. ‘Transfers among components of equity’ shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon derecognition.