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Practical Manual for Companies 2022.

Statement of changes in net equity. Total statement of changes in net worth

CAPITAL (N, A, P)

Issue premium
(N, A, P)

(Box number)

Reservations
(N, A, P)

(Box number)

Statement of changes in equity

Written

(Box number)

Not required

(Box number)
BALANCE, END OF PREVIOUS YEAR (N, A, P) [00380] [00381] [00382] [00383]
Adjustments for change in criteria from previous years (N, A, P) [00394] [00395] [00396] [00397]
Adjustments for errors from prior years (N, A, P) [00408] [00409] [00410] [00411]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00422] [00423] [00424] [00425]
Total recognized income and expenses (N, A) [00436] [00437] [00438] [00439]
Profit and loss account result (P) [00450] [00451] [00452] [00453]
Income and expenses recognized in equity (P) [00464] [00465] [00466] [00467]
- Tax revenues to be distributed over several years (P) [00478] [00479] [00480] [00481]
- Other income and expenses recognized in equity (P) [00492] [00493] [00494] [00495]
Transactions with partners or owners (N, A, P) [00506] [00507] [00508] [00509]
- Capital increases (N, A, P) [00520] [00521] [00522] [00523]
- (-) Capital reductions (N, A, P) [00534] [00535] [00536] [00537]
- Conversion of financial liabilities into equity (conv. of obligation debt forgiveness) (N) [00548] [00549] [00550] [00551]
- (-) Distribution of dividends (N) [00562] [00563] [00564] [00565]
- Operations with own shares or interests (net) (N) [00576] [00577] [00578] [00579]
- Increase (decrease) in net worth resulting from a business combination (N) [00590] [00591] [00592] [00593]
- Other operations with partners or owners (N, A, P) [00604] [00605] [00606] [00607]
Other changes in equity (N, A, P) [00618] [00619] [00620] [00621]
- Revaluation reserve movement (N, A, P) [00715] [00716] [00717] [00718]
- Other variations (N, A, P) [00729] [00730] [00731] [00732]
BALANCE, END OF YEAR (N, A, P) [00632] [00633] [00634] [00635]

(continuation of table)

Statement of changes in equity

Shares and interests in
own assets

(Box number)

Result of previous exercises

(Box number)

Other contributions
from partners

(Box number)
BALANCE, END OF PREVIOUS YEAR (N, A, P) [00384] [00385] [00386]
Adjustments for change in criteria from previous years (N, A, P) [00398] [00399] [00400]
Adjustments for errors from prior years (N, A, P) [00412] [00413] [00414]
ADJUSTED BALANCE, BEGINNING OF YEAR (N, A, P) [00426] [00427] [00428]
Total recognized income and expenses (N, A) [00440] [00441] [00442]
Profit and loss account result (P) [00454] [00455] [00456]
Income and expenses recognized in equity (P) [00468] [00469] [00470]
- Tax revenues to be distributed over several years (P) [00482] [00483] [00484]
- Other income and expenses recognized in equity (P) [00496] [00497] [00498]
Transactions with partners or owners (N, A, P) [00510] [00511] [00512]
- Capital increases (N, A, P) [00524] [00525] [00526]
- (-) Capital reductions (N, A, P) [00538] [00539] [00540]
- Conversion of financial liabilities into equity (conv. of obligation debt forgiveness) (N) [00552] [00553] [00554]
- (-) Distribution of dividends (N) [00566] [00567] [00568]
- Operations with own shares or interests (net) (N) [00580] [00581] [00582]
- Increase (decrease) in net worth resulting from a business combination (N) [00594] [00595] [00596]
- Other operations with partners or owners (N, A, P) [00608] [00609] [00610]
Other changes in equity (N, A, P) [00622] [00623] [00624]
- Revaluation reserve movement (N, A, P) [00719] [00720] [00721]
- Other variations (N, A, P) [00733] [00734] [00735]
BALANCE, END OF YEAR (N, A, P) [00636] [00637] [00638]

Note to table :

(N) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) Model SMEs for depositing accounts in the Commercial Registry.