Consolidated statement of changes in equity
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY | |||||||||||
Issued capital | Share premium | Translation reserve | Hedge reserve | Other statutory reserve | Other reserves | Unappropriated result | Attributable to Hydratec shareholders | Attributable to third parties | Shareholders’ equity | ||
x €1,000 | Note | 1.38.1 | 1.38.2 | 1.38.3 | 1.38.4 | 1.38.5 | 1.38.6 | 1.38.7 | |||
Carrying amount as at 1 January 2021 | 582 | 6,228 | -1,864 | -322 | 299 | 56,855 | 1,301 | 63,079 | 161 | 63,240 | |
Shareholder-related changes: | |||||||||||
• 2020 dividend distribution | - | - | - | ||||||||
• 2021 dividend distribution | -2,715 | -2,715 | -2,715 | ||||||||
• Participation plan share issue | 1.25 | 1 | 43 | 150 | 194 | 194 | |||||
• Share issue for acquisition of Pas Reform USA | 57 | 57 | 57 | ||||||||
Other changes: | |||||||||||
2020 result appropriation | 1,301 | -1,301 | - | - | |||||||
Capital contribution | - | - | |||||||||
Unrealised results | |||||||||||
Hedge reserve | 133 | 133 | 133 | ||||||||
Translation reserve | 217 | 217 | 3 | 220 | |||||||
Pension | -1 | -1 | -1 | ||||||||
Realised results | |||||||||||
2021 net result | 15,118 | 15,118 | 15 | 15,133 | |||||||
Increase (decrease) in equity | 1 | 100 | 217 | 133 | - | -1,265 | 13,817 | 13,003 | 18 | 13,021 | |
Carrying amount as at 31 December 2021 | 583 | 6,328 | -1,647 | -189 | 299 | 55,590 | 15,118 | 76,082 | 179 | 76,261 | |
Shareholder-related changes: | |||||||||||
• 2021 dividend distribution | -6,012 | -6,012 | -6,012 | ||||||||
• Participation plan share issue | 1.25 | 1 | 171 | -9 | 163 | 163 | |||||
Other changes: | |||||||||||
2021 result appropriation | 15,118 | -15,118 | - | - | |||||||
Capital contribution | - | - | |||||||||
Unrealised results | |||||||||||
Hedge reserve | 291 | 291 | 291 | ||||||||
Translation reserve | -485 | -485 | 27 | -458 | |||||||
Pension | 24 | 24 | 24 | ||||||||
Realised results | |||||||||||
2022 net result | 1,901 | -1,901 | 15,927 | 15,927 | -107 | 15,820 | |||||
Increase (decrease) in equity | 1 | 171 | -485 | 291 | 1,901 | 7,220 | 809 | 9,908 | -80 | 9,828 | |
Carrying amount as at 31 December 2022 | 584 | 6,499 | -2,132 | 102 | 2,200 | 62,810 | 15,927 | 85,990 | 99 | 86,089 |