Annual report 2006 - Dexia.com

CONSOLIDATED STATEMENT OF
CHANGE IN EQUITY
CORE SHAREHOLDERS’ EQUITY Subscribed Additional Treasury Reserves Net Core
capital paid-in shares and retained income for shareholders’
(in millions of EUR) capital earnings the period equity
AS OF DEC. 31, 2004 IFRS 4,825 8,993 0 (3,421) 1,822 12,219
Impacts of first-time application of IAS 32&39 and IFRS 4 0 0 (584) 681 (1,822) (1,725)
AS OF JAN. 1, 2005 4,825 8,993 (584) (2,740) 0 10,494
Movements of the period
- Issuance of subscribed capital 63 144 0 (2) 0 205
- Acquisition of treasury shares 0 0 (600) 0 0 (600)
- Sale and cancellation of treasury shares 0 0 828 (814) 0 14
- Dividends 0 0 0 (677) 0 (677)
- Share based payments: value of employee services 0 0 0 26 0 26
- Variation of scope of consolidation 0 0 0 (10) 0 (10)
- Net income for the period 0 0 0 0 2,038 2,038
- Other 0 0 0 (2) 0 (2)
AS OF DEC. 31, 2005 4,888 9,137 (356) (4,219) 2,038 11,488
RAPPORT DE GESTION
CONSOLIDATED
FINANCIAL STATEMENTS
GAINS AND LOSSES Gains and losses not recognized in the statement of income Cumulative Total gains
NOT RECOGNIZED IN Subsidiary securities derivatives associates Translation and losses –
THE STATEMENT held (AFS) (CFH) (AFS, CFH Adjustments Group share
OF INCOME for sale and CTA) (CTA)
(in millions of EUR)
AS OF DEC. 31, 2004 IFRS 0 0 0 0 (103) (103)
Impacts of first-time
application of
IAS 32&39 and IFRS 4 0 1,770 (88) 4 11 1,697
COMPTES SOCIAUX
AS OF JAN. 1, 2005 0 1,770 (88) 4 (92) 1,594
Movements of the period
- Net change in fair value
through equity –
Available for sale investments 0 991 0 3 0 994
- Net change
in fair value through equity –
Cash flow hedges 0 0 (8) 0 0 (8)
- Translation adjustments 0 29 0 0 169 198
- Variation of scope of consolidation 0 (36) 0 0 0 (36)
- Cancellation of FV
following AFS disposals 0 (146) 0 0 0 (146)
AS OF DEC. 31, 2005 0 2,608 (96) 7 77 2,596
The notes on pages 119 to 212 are an integral part of these consolidated financial statements.
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