Annual Report LRP 2007 - Rheinland Pfalz Bank

NOTES
LRP 2007
85
As of 31 December 2006, the changes to the balancesheet
items resulting from the first-time adoption of
IFRSs are as follows:
1 millions
Issued Silent Share Retained Revalua- Remeas- Provision Net Minority Total
capital partners’ premium earnings tion re- urement from retained interest
contri- serve gain/loss currency profit
butions
from cash transflow
lation
hedges
Equity under HGB as of
31December 2006 166 753 0 572 0 0 0 129 4 1,624
Effects of first-time adoption on
revenue reserves (retained earnings)
from the reversal of
contingency reserves
pursuant to section
340 f + g HGB 0 0 0 444 0 0 0 0 0 444
from the reclassification
of silent partners’
contributions as debt 0 – 453 0 0 0 0 0 0 0 – 453
from provisions for pensions 0 0 0 – 209 0 0 0 0 0 – 209
from investment property 0 0 0 0 0 0 0 0 0 0
from deferred taxes 0 0 0 151 0 0 0 0 0 151
from leases 0 0 0 0 0 0 0 0 0 0
from the transfer of
available-for-sale assets
to the revaluation reserve 0 0 0 0 0 0 0 0 0 0
from others 0 0 0 – 26 0 0 0 0 0 – 26
Effects of first-time adoption of IFRSs 0 0 0 59 – 16 0 0 3 0 0
Reclassifications 0 – 300 0 0 0 0 0 4 – 4 – 300
Effects of first-time
adoption on revaluation reserve 0 0 0 0 45 0 0 0 0 45
Remeasurement gain/loss
from cash flow hedges 0 0 0 0 0 – 6 0 0 0 – 6
Currency translation reserve 0 0 0 0 0 0 0 0 0 0
Effects of first-time adoption on
minority interest 0 0 0 0 0 0 0 0 0 0
Effects of different bases of
consolidation 0 0 0 –121 0 0 0 54 0 – 67
Total reconciliation 0 – 753 0 298 29 – 6 0 61 – 4 – 375
Equity under IFRSs
as of 1 January 2006 166 0 0 870 29 – 6 0 190 0 1,249