equity or quasi-equity instruments which have been

directly in equity, shall be recognised directly in equity (see paragraph 62A).

equity or quasi-equity instruments that are issued by

equity or quasi-equity instruments that are issued by

Collateral received by the reporting institution that comprises equity instruments.

converting liabilities into equity capital

48 30 0 Capital and reserves

37 10 0 Total capital and reserves

43 29 0 Total of capital and reserves

Total capital and reserves, broken down by legal status

Total capital and reserves, broken down by legal status

Statement of Changes in Net Worth: Information on transactions that have affected the equity.

Equity is also referred to as a business’ net worth, capital equity or shareholders equity.

Paid up, own equity instruments issued and subordinated loans

the awards granted are its own equity instruments, or

If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) shall be deducted from equity.

33If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) shall be deducted from equity.

If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) should be deducted from equity.

They consist of measures relating both to own capital and to borrowed capital.