Share capital is disclosed at par value, in the amount specified in the Parent’s Articles of Association and the entry in the court register.
Share premium comprises the positive difference between the issue price of shares and the par value of the shares which remains after covering issue costs.
Accumulated other comprehensive income includes exchange differences on translating foreign operations, effects of the application of cash-flow hedge accounting which are taken to equity, actuarial gains and losses on employee benefits, and valuation of financial assets available for sale.
Retained earnings are the aggregate of the profit for the reporting period and accumulated profits brought forward which were not distributed as dividend but were transferred to reserve funds or remained undistributed.