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Appendix III. Model statement of changes in equity for the year ended __ 200x

Anexo III

MODEL STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED __ 200X

1. Statement of recognized income and expense for the year ended __ 200X

A. RESULT OF THE INCOME STATEMENT
(800), (89), 900, 991, 992 Income and expenses recognised directly in equity
(810), 910 I. From valuation of financial instruments
94

1.  Available-for-sale financial assets

(85), 95

2. Other income/ expenses

(860), 900; (NECA 8.ª 1.2) II. From cash flow hedges
(820), 920; (NECA 8.ª 1.3) III. Subsidies, donations and legacies received
(8300)*, 8301*, (833), 834, 835, 838 IV. For actuarial gains or losses and other adjustments
V. For non-current assets and related liabilities, held for sale
VI. Translation gain/loss
VII. Tax effect
B. TOTAL REVENUE AND EXPENSES RECOGNISED DIRECTLY IN EQUITY (I+II+III+IV+V+VI+VII)
(802), 902, 993, 994 Transferred to profit or loss
(812), 912 VIII. For valuation of financial instruments
(84)

1. Available-for-sale financial assets

(862), 902; (NECA 8.ª 1.2) (821), 921; (NECA 8.ª 1.3) 8301*, (836), (837)

2. Other income/ expenses

IX. For cash flow hedges
X.  Subsidies, donations and legacies received
XI. For non-current assets and related liabilities, held for sale
XII. Translation gain/loss
XIII. Tax efect
C. TOTAL TRANSFERRED TO PROFIT OR LOSS (VIII+IX+X+XI+XII+XIII)
TOTAL RECOGNISED INCOME AND EXPENSE (A + B + C)
*May be positive or negative.

2. Statement of total changes in equity for the year ended __ 200x

A. CLOSING BALANCE 200X-2
I.  Adjustments for changes of accounting policy 200X-2 and previous years
II. Adjustments for errors 200X-2 and previous years
B. ADJUSTED OPENING BALANCE, 200X-1
I. Total recognised income and expense
II. Transactions with unitholders or shareholders

1.  Capital increases

2. ( – ) Capital reductions

3. Conversion of financial liabilities to equity (bond conversions, debt forgiveness)

4. ( – ) Dividend distribution

5. Transactions with own shares or participation units (net)

6. Increase (decrease) in equity resulting from business combination

7. Other transactions with unitholders or shareholders

III. Other changes in equity
C. CLOSING BALANCE, 200X-1
I. Adjustments for changes of accounting policy 200X-1
II. Adjustments for errors 200X-1
D. ADJUSTED OPENING BALANCE, 200X
I. Total recognised income and expense
II. Transactions with unitholders or shareholders

1.  Capital increases

2. ( – ) Capital reductions

3. Conversion of financial liabilities into equity (bond conversions, debt forgiveness)

4. ( – ) Dividend destribution

5. Transactions with own shares or participation units (net)

6. Increase (decrease) in equity resulting from business combination

7. Other transactions with unitholders or shareholders

III. Other changes in equity
E. CLOSING BALANCE, 200X
*May be positive or negative.