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I Przykładowe sprawozdanie finansowe

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	In these illustrative financial statements we have early adopted the amendment to IAS 1 arising from the lmprovements to IFRSs 2010 that results in entities being allowed to show the in other comprehensive income in either the statement of changes in equity or in the notes. In these illustratiye financial statements we present this information in the notes. See Appendix III for an illustrative example in which this amendment is not adopted early.
2 MS 1.80	An entity without share Capital (e.g. a partnership) discloses information equivalent to that required for other entities, disclosing movements during the period in each category of equity interest, and the rights, preferences, and restrictions attaching to each category of equity interest.
3 MS 7.106	When a change in accounting policy. either yoluntarily or as a result of the initial application of a standard, has an effect on the current period or any prior period, an entity presents the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8 in the statement of changes in equity. The illustrative examples to IAS 1 demonstrate this in relation to a change in accounting policy, as does our publication Insights into IFRS (2.8.40.90) in relation to an error.
4 MS 32.33	An entity presents own shares purchased as a deduction from equity. Consideration receiyed when own shares held are reissued is presented as a change in equity. and no gain or loss is recognised. IFRSs do not mandate a specific method of allocating the consideration or proceeds within equity. In these illustratiye financial statements the surplus arising on the reissue of own shares is presented as share premium. Howeyer, before following this approach, an entity should check local legał requirements. which, amongst other things, may prescribe the allocation method. This issue is discussed, and certain possible presentation alternatives are explained, in our publication Insights into IFRS (3.11.310.10 - 340.10).
5	IFRS 2 Share-based Payment does not address specifically how share-based payment transactions are presented within equity, e.g. whether an increase in equity in connection with a share-based payment transaction is presented in a separate component within equity or within retained earnings. In our view, either approach would be allowed under IFRSs. In these illustratiye financial statements the increase in equity recognised in connection with a share-based payment transaction is presented within retained earnings. This issue is discussed in our publication Insights into IFRS (4.5.620.10 - 20). When equity instruments of a subsidiary have been granted to a counterparty in a share-based payment arrangement. the credit entry in equity in the Consolidated financial statements of the parent is allocated to non-controlling interest. This is because the definition of non-controlling interest in IAS 27 Consolidated and Separate Financial Statements refers to "the equity in a subsidiary not attributable, directly or indirectly, to a parent." This issue is discussed in our publication Insights into IFRS (4.5.1099.10).