Reconciliation of retained earnings and equity
The IFRS adjustments impacting retained earnings comprise the following items:
EUR million | Share capital | Share issue premium | Contin- gency fund | Revaluation reserve | Fair value reserve | Invested non- restricted equity reserve | Retained earnings | Non-controlling interests | Total equity |
Equity at 1 Jan 2014 under FAS | 58.0 | 35.8 | 0.0 | 1.7 | | 17.9 | 384.6 | 11.2 | 509.2 |
Changes | | | | | | | | | |
Structual changes and changes in consolidation methods and other adjustments | | | | | | | 6.2 | -10.8 | -4.6 |
Valuation at fair value of the investment properties | | | | | | | 1,061.1 | | 1,061.1 |
Deferred taxes of investment properties | | | | | | | -41.2 | | -41.2 |
Cash flow hedgings | | | | | -20.8 | | -1.3 | | -22.1 |
Available-for-sale financial assets | | | | | 0.9 | | 0.7 | | 1.6 |
Electricity hedgings | | | | | | | -0.9 | | -0.9 |
Employee benefits | | | | | | | -1.2 | | -1.2 |
Other items | | | | -1.7 | | | | | -1.7 |
Equity at 1 Jan 2014 under IFRS | 58.0 | 35.8 | 0.0 | 0.0 | -19.9 | 17.9 | 1,407.9 | 0.4 | 1,500.1 |
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EUR million | Share capital | Share issue premium | Contin- gency fund | Revaluation reserve | Fair value reserve | Invested non- restricted equity reserve | Retained earnings | Non- controlling interests | Total equity |
Equity at 31 March 2014 under FAS | 58.0 | 35.8 | 0.0 | 1.7 | 0.0 | 17.9 | 386.7 | 11.3 | 511.4 |
Changes | | | | | | | | | |
Structual changes and changes in consolidation methods and other adjustments | | | | | | | 7.6 | -10.9 | -3.3 |
Valuation at fair value of the investment properties | | | | | | | 1,072.5 | | 1,072.5 |
Deferred taxes of investment properties | | | | | | | -43.1 | | -43.1 |
Cash flow hedgings | | | | | -24.5 | | -1.5 | | -26.0 |
Available-for-sale financial assets | | | | | 0.6 | | 0.6 | | 1.2 |
Electricity hedgings | | | | | | | -1.2 | | -1.2 |
Employee benefits | | | | | | | -1.2 | | -1.2 |
Other items | | | | -1.7 | | | | | -1.7 |
Equity at 31 March 2014 under IFRS | 58.0 | 35.8 | 0.0 | 0.0 | -23.9 | 17.9 | 1,420.3 | 0.5 | 1,508.5 |
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