Skip to main content
Practical Manual for Companies 2022.

Statement of changes in equity. Statement of total changes in net equity (cont.)

Statement of changes in equityResult of exercise
(Key No.)		Interim dividend
(Key No.)		Other equity instruments
(Key No.)		Adjustments for change in value
(Key No.)		Grants, donations and legacies received
(Key Number)		TOTAL
(Key No.)
BALANCE, END OF PREVIOUS YEAR [00420] [00421] [00422] [00423] [00424] [00425]
Adjustments for changes in criteria from previous years [00433] [00434] [00435] [00436] [00437] [00438]
Adjustments for errors from prior years [00446] [00447] [00448] [00449] [00450] [00451]
ADJUSTED BALANCE, BEGINNING OF YEAR [00459] [00460] [00461] [00462] [00463] [00464]
Total recognized income and expenses [00472] [00473] [00474] [00475] [00476] [00477]
Operations with partners or mutualists [00485] [00486] [00487] [00488] [00489] [00490]
Capital increases or mutual fund [00498] [00499] [00382] [00501] [00502] [00503]
(-) Capital or mutual fund reductions [00511] [00512] [00513] [00514] [00515] [00516]
Conversion of financial liabilities into equity (conversion of liabilities, debt forgiveness) [00524] [00525] [00526] [00527] [00528] [00529]
(-) Distribution of dividends or active contributions [00537] [00538] [00539] [00540] [00541] [00542]
Operations with own shares or interests (net) [00550] [00551] [00552] [00553] [00554] [00555]
Increase (decrease) in equity resulting from a business combination [00563] [00564] [00565] [00566] [00567] [00568]
Other operations with partners or mutualists [00576] [00577] [00578] [00579] [00580] [00581]
Other changes in equity [00589] [00590] [00591] [00592] [00593] [00594]
Payments based on equity instruments [00602] [00603] [00604] [00605] [00606] [00607]
Transfers between equity items [00615] [00616] [00617] [00618] [00619] [00620]
Other variations [00628] [00629] [00630] [00631] [00632] [00633]
BALANCE, END OF YEAR [00641] [00642] [00643] [00644] [00645] [00646]