Annual Financial Statements 2011 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
Statement of Changes in Equity
of the Bank Austria Group for the year ended 31 December 2011
sub-
scribed
capital
capital
reserVes
retaiNed
earNiNgs
fOreigN
curreNcy
traNslatiON
reserVes iN
accOrdaNce
With ias 39 *)
actuarial
lOsses iN
accOrdaNce
With ias 19
share-
hOlders’
equity
Bank Austria · Annual Financial Statements 2011
(€ m)
NON-cONtrOlliNg
iNterests equity
as at 1 January 2010 1,469 5,325 9,295 –1,727 148 –660 13,850 539 14,388
Capital increase 212 1,788 2,000 2,000
Transaction costs of capital increase –15 –15 –15
Changes in the group of consolidated companies 0 4 4
Shares in controlling companies –1 –1 –1
Net profit for the period 747 747 51 798
Recognised income and expenses 79 394 –37 –86 351 –1 350
Dividend paid 0 –47 –47
as at 31 december 2010 1,681 7,096 10,121 –1,334 111 –746 16,931 546 17,476
1 Jan. 31 Dec.
*) Reserves in accordance with IAS 39
2010 2010
Cash flow hedge reserve 62 93
Available-for-sale reserve 86 18
Total 148 111
sub-
scribed
capital
capital
reserVes
retaiNed
earNiNgs
fOreigN
curreNcy
traNslatiON
reserVes iN
accOrdaNce
With ias 39 1)
actuarial
lOsses iN
accOrdaNce
With ias 19
share-
hOlders’
equity
NON-cONtrOlliNg
iNterests equity
as at 1 January 2011 1,681 7,096 10,121 –1,334 111 –746 16,931 546 17,476
Changes in the group of consolidated companies –28 –28
Shares in controlling companies 0 0 0 0
Net profit for the period 209 209 50 258
Recognised income and expenses 51 –564 396 105 –13 –10 –23
Dividend paid 0 –23 –23
as at 31 december 2011 1,681 7,097 10,380 –1,898 507 –642 17,127 534 17,661
1 Jan.
1) Reserves in accordance with IAS 39
20112) 31 Dec.
2011
Cash flow hedge reserve 81 336
Available-for-sale reserve 30 171
Total 111 507
2) Allocation adjusted to ensure full comparability with the previous year.
63