Statement of changes in equity

for the financial year from 1 October 2020 to 30 September 2021

€ million

Note no.

Share capital

Capital reserve

Effective portion of gains/losses from cash flow hedges

Fair value measurement of equity and debt instru­ments

Currency trans­lation differ­ences from trans­lating the financial state­ments of foreign oper­ations

Remeasure­ment of defined benefit pension plans

Share of other com­pre­hensive income of associates /joint ventures accounted for using the equity method

Income tax on com­ponents of other com­pre­hensive income

Other reserves retained from earnings

Total reserves retained from earnings

Total equity before non­control­ling interests

Non-control­ling interests

Total equity

1/10/2019

 

363

6,118

2

−3

−607

−500

0

106

−3,165

−4,167

2,314

31

2,345

Change in accounting method in connection with IAS 2

 

0

0

0

0

0

0

0

0

−22

−22

−22

0

−22

1/10/2019 adjusted

 

363

6,118

2

−3

−607

−500

0

106

−3,187

−4,189

2,292

31

2,323

Earnings after taxes

 

0

0

0

0

0

0

0

0

460

460

460

11

471

Other comprehensive income

 

0

0

−2

0

−468

7

0

−2

0

−466

−466

0

−466

Total comprehensive income

 

0

0

−2

0

−468

7

0

−2

460

−5

−5

11

6

Capital increases

 

0

0

0

0

0

0

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

0

0

−254

−254

−254

−7

−261

Capital transactions with a change in the participation rate

 

0

0

0

0

0

0

0

0

−1

−1

−1

1

0

Other changes

 

0

−1,070

0

4

0

3

0

−1

1,064

1,070

0

−28

−29

30/9/2020 and 1/10/2020

30

363

5,048

1

1

−1,076

−491

0

103

−1,918

−3,380

2,031

8

2,039

Earnings after taxes

 

0

0

0

0

0

0

0

0

−56

−56

−56

11

−45

Other comprehensive income

 

0

0

3

0

110

−2

−9

4

0

106

106

1

107

Total comprehensive income

 

0

0

3

0

110

−2

−9

4

−56

50

50

12

62

Capital increases

 

0

0

0

0

0

0

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

0

0

−254

−254

−254

0

−254

Capital transactions with a change in the participation rate

 

0

0

0

0

0

0

0

0

−1

−1

−1

1

0

Other changes

 

0

0

0

0

0

4

0

−1

−2

0

0

0

0

30/9/2021

30

363

5,048

4

1

−966

−489

−9

106

−2,231

−3,585

1,826

21

1,847

 

Note no.

Share capital

Capital reserve

Effective portion of gains/losses from cash flow hedges

Fair value measurement of equity and debt instru­ments

Currency trans­lation differ­ences from trans­lating the financial state­ments of foreign oper­ations

Remeasure­ment of defined benefit pension plans

 

 

Share of other com­pre­hensive income of associates /joint ventures accounted for using the equity method

Income tax on com­ponents of other com­pre­hensive income

Other reserves retained from earnings

Total reserves retained from earnings

Total equity before non­control­ling interests

Non-control­ling interests

Total equity

1/10/2019

 

363

6,118

2

−3

−607

−500

 

1/10/2019

0

106

−3,165

−4,167

2,314

31

2,345

Change in accounting method in connection with IAS 2

 

0

0

0

0

0

0

 

Change in accounting method in connection with IAS 2

0

0

−22

−22

−22

0

−22

1/10/2019 adjusted

 

363

6,118

2

−3

−607

−500

 

1/10/2019 adjusted

0

106

−3,187

−4,189

2,292

31

2,323

Earnings after taxes

 

0

0

0

0

0

0

 

Earnings after taxes

0

0

460

460

460

11

471

Other comprehensive income

 

0

0

−2

0

−468

7

 

Other comprehensive income

0

−2

0

−466

−466

0

−466

Total comprehensive income

 

0

0

−2

0

−468

7

 

Total comprehensive income

0

−2

460

−5

−5

11

6

Capital increases

 

0

0

0

0

0

0

 

Capital increases

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

 

Dividends

0

0

−254

−254

−254

−7

−261

Capital transactions
with a change in the
participation rate

 

0

0

0

0

0

0

 

Capital transactions
with a change in the
participation rate

0

0

−1

−1

−1

1

0

Other changes

 

0

−1,070

0

4

0

3

 

Other changes

0

−1

1,064

1,070

0

−28

−29

30/9/2020 and 1/10/2020

30

363

5,048

1

1

−1,076

−491

 

30/9/2020 and 1/10/2020

0

103

−1,918

−3,380

2,031

8

2,039

Earnings after taxes

 

0

0

0

0

0

0

 

Earnings after taxes

0

0

−56

−56

−56

11

−45

Other comprehensive income

 

0

0

3

0

110

−2

 

Other comprehensive income

−9

4

0

106

106

1

107

Total comprehensive income

 

0

0

3

0

110

−2

 

Total comprehensive income

−9

4

−56

50

50

12

62

Capital increases

 

0

0

0

0

0

0

 

Capital increases

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

 

Dividends

0

0

−254

−254

−254

0

−254

Capital transactions
with a change in the
participation rate

 

0

0

0

0

0

0

 

Capital transactions
with a change in the
participation rate

0

0

−1

−1

−1

1

0

Other changes

 

0

0

0

0

0

4

 

Other changes

0

−1

−2

0

0

0

0

30/9/2021

30

363

5,048

4

1

−966

−489

 

30/9/2021

−9

106

−2,231

−3,585

1,826

21

1,847

 

Note no.

Share capital

Capital reserve

Effective portion of gains/losses from cash flow hedges

Fair value measurement of equity and debt instru­ments

Currency trans­lation differ­ences from trans­lating the financial state­ments of foreign oper­ations

Remeasure­ment of defined benefit pension plans

 

 

Share of other com­pre­hensive income of associates /joint ventures accounted for using the equity method

Income tax on com­ponents of other com­pre­hensive income

Other reserves retained from earnings

Total reserves retained from earnings

Total equity before non­control­ling interests

Non-control­ling interests

Total equity

1/10/2019

 

363

6,118

2

−3

−607

−500

 

1/10/2019

0

106

−3,165

−4,167

2,314

31

2,345

Change in accounting method in connection with IAS 2

 

0

0

0

0

0

0

 

Change in accounting method in connection with IAS 2

0

0

−22

−22

−22

0

−22

1/10/2019 adjusted

 

363

6,118

2

−3

−607

−500

 

1/10/2019 adjusted

0

106

−3,187

−4,189

2,292

31

2,323

Earnings after taxes

 

0

0

0

0

0

0

 

Earnings after taxes

0

0

460

460

460

11

471

Other comprehensive income

 

0

0

−2

0

−468

7

 

Other comprehensive income

0

−2

0

−466

−466

0

−466

Total comprehensive income

 

0

0

−2

0

−468

7

 

Total comprehensive income

0

−2

460

−5

−5

11

6

Capital increases

 

0

0

0

0

0

0

 

Capital increases

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

 

Dividends

0

0

−254

−254

−254

−7

−261

Capital transactions
with a change in the
participation rate

 

0

0

0

0

0

0

 

Capital transactions
with a change in the
participation rate

0

0

−1

−1

−1

1

0

Other changes

 

0

−1,070

0

4

0

3

 

Other changes

0

−1

1,064

1,070

0

−28

−29

30/9/2020 and 1/10/2020

30

363

5,048

1

1

−1,076

−491

 

30/9/2020 and 1/10/2020

0

103

−1,918

−3,380

2,031

8

2,039

Earnings after taxes

 

0

0

0

0

0

0

 

Earnings after taxes

0

0

−56

−56

−56

11

−45

Other comprehensive income

 

0

0

3

0

110

−2

 

Other comprehensive income

−9

4

0

106

106

1

107

Total comprehensive income

 

0

0

3

0

110

−2

 

Total comprehensive income

−9

4

−56

50

50

12

62

Capital increases

 

0

0

0

0

0

0

 

Capital increases

0

0

0

0

0

0

0

Dividends

 

0

0

0

0

0

0

 

Dividends

0

0

−254

−254

−254

0

−254

Capital transactions
with a change in the
participation rate

 

0

0

0

0

0

0

 

Capital transactions
with a change in the
participation rate

0

0

−1

−1

−1

1

0

Other changes

 

0

0

0

0

0

4

 

Other changes

0

−1

−2

0

0

0

0

30/9/2021

30

363

5,048

4

1

−966

−489

 

30/9/2021

−9

106

−2,231

−3,585

1,826

21

1,847