2022 Universal Registration Document

Chapter 5 : 2022 Consolidated Financial Statements

5.4. Consolidated Statements of Changes in Equity

€ millions	Common shares out standing	Capital	Additional paid-incapital	Retained earnings and net profit	Other	Treasury shares	Cumulative translation adjustments	Equity attributable to owners of the company	Non-controlling interests	Total equity
At 31.12.2019	At 31.12.2019Common shares out standing558,117,205	At 31.12.2019Capital111.6	At 31.12.2019Additional paid-incapital3,130.2	At 31.12.2019Retained earnings and net profit20,681.0	At 31.12.2019Other5,595.8	At 31.12.2019Treasury shares—	At 31.12.2019Cumulative translation adjustments-99.2	At 31.12.2019Equity attributable to owners of the company29,419.3	At 31.12.2019Non-controlling interests6.7	At 31.12.2019Total equity29,426.0
Consolidated net profit for the period	Consolidated net profit for the period Common shares out standing	Consolidated net profit for the period Capital	Consolidated net profit for the period Additional paid-incapital	Consolidated net profit for the period Retained earnings and net profit 3,563.4	Consolidated net profit for the period Other	Consolidated net profit for the period Treasury shares	Consolidated net profit for the period Cumulative translation adjustments	Consolidated net profit for the period Equity attributable to owners of the company 3,563.4	Consolidated net profit for the period Non-controlling interests 4.2	Consolidated net profit for the period Total equity 3,567.6
Cash flow hedges	Cash flow hedges Common shares out standing	Cash flow hedges Capital	Cash flow hedges Additional paid-incapital	Cash flow hedges Retained earnings and net profit	Cash flow hedges Other 105.6	Cash flow hedges Treasury shares	Cash flow hedges Cumulative translation adjustments	Cash flow hedges Equity attributable to owners of the company 105.6	Cash flow hedges Non-controlling interests 0.2	Cash flow hedges Total equity 105.8
Cumulative translation adjustments	Cumulative translation adjustments Common shares out standing	Cumulative translation adjustments Capital	Cumulative translation adjustments Additional paid-incapital	Cumulative translation adjustments Retained earnings and net profit	Cumulative translation adjustments Other	Cumulative translation adjustments Treasury shares	Cumulative translation adjustments Cumulative translation adjustments -801.8	Cumulative translation adjustments Equity attributable to owners of the company -801.8	Cumulative translation adjustments Non-controlling interests -0.3	Cumulative translation adjustments Total equity -802.1
Hyperinflation	Hyperinflation Common shares out standing	Hyperinflation Capital	Hyperinflation Additional paid-incapital	Hyperinflation Retained earnings and net profit	Hyperinflation Other	Hyperinflation Treasury shares	Hyperinflation Cumulative translation adjustments 11.9	Hyperinflation Equity attributable to owners of the company 11.9	Hyperinflation Non-controlling interests	Hyperinflation Total equity 11.9
Other comprehensive income that maybe reclassified to profit and loss	Other comprehensive income that maybe reclassified to profit and lossCommon shares out standing	Other comprehensive income that maybe reclassified to profit and lossCapital	Other comprehensive income that maybe reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that maybe reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that maybe reclassified to profit and lossOther105.6	Other comprehensive income that maybe reclassified to profit and lossTreasury shares	Other comprehensive income that maybe reclassified to profit and lossCumulative translation adjustments -789.9	Other comprehensive income that maybe reclassified to profit and lossEquity attributable to owners of the company -684.3	Other comprehensive income that maybe reclassified to profit and lossNon-controlling interests -0.1	Other comprehensive income that maybe reclassified to profit and lossTotal equity -684.4
Financial assets at fair value through other comprehensive income	Financial assets at fair value through other comprehensive income Common shares out standing	Financial assets at fair value through other comprehensive income Capital	Financial assets at fair value through other comprehensive income Additional paid-incapital	Financial assets at fair value through other comprehensive income Retained earnings and net profit	Financial assets at fair value through other comprehensive income Other -1,228.8	Financial assets at fair value through other comprehensive income Treasury shares	Financial assets at fair value through other comprehensive income Cumulative translation adjustments	Financial assets at fair value through other comprehensive income Equity attributable to owners of the company -1,228.8	Financial assets at fair value through other comprehensive income Non-controlling interests	Financial assets at fair value through other comprehensive income Total equity -1,228.8
Actuarial gains and losses	Actuarial gains and losses Common shares out standing	Actuarial gains and losses Capital	Actuarial gains and losses Additional paid-incapital	Actuarial gains and losses Retained earnings and net profit	Actuarial gains and losses Other -168.1	Actuarial gains and losses Treasury shares	Actuarial gains and losses Cumulative translation adjustments	Actuarial gains and losses Equity attributable to owners of the company -168.1	Actuarial gains and losses Non-controlling interests	Actuarial gains and losses Total equity -168.1
Other comprehensive income that may not be reclassified to profit and loss	Other comprehensive income that may not be reclassified to profit and lossCommon shares out standing	Other comprehensive income that may not be reclassified to profit and lossCapital	Other comprehensive income that may not be reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that may not be reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that may not be reclassified to profit and lossOther-1,396.9	Other comprehensive income that may not be reclassified to profit and lossTreasury shares	Other comprehensive income that may not be reclassified to profit and lossCumulative translation adjustments	Other comprehensive income that may not be reclassified to profit and lossEquity attributable to owners of the company -1,396.9	Other comprehensive income that may not be reclassified to profit and lossNon-controlling interests —	Other comprehensive income that may not be reclassified to profit and lossTotal equity -1,396.9
Consolidated comprehensive income	Consolidated comprehensive income Common shares out standing	Consolidated comprehensive income Capital	Consolidated comprehensive income Additional paid-incapital	Consolidated comprehensive income Retained earnings and net profit3,563.4	Consolidated comprehensive income Other-1,291.3	Consolidated comprehensive income Treasury shares	Consolidated comprehensive income Cumulative translation adjustments-789.9	Consolidated comprehensive income Equity attributable to owners of the company1,482.1	Consolidated comprehensive income Non-controlling interests4.2	Consolidated comprehensive income Total equity1,486.3
Capital increase	Capital increase Common shares out standing 1,754,375	Capital increase Capital 0.4	Capital increase Additional paid-incapital 129.6	Capital increase Retained earnings and net profit -0.2	Capital increase Other	Capital increase Treasury shares	Capital increase Cumulative translation adjustments	Capital increase Equity attributable to owners of the company 129.8	Capital increase Non-controlling interests	Capital increase Total equity 129.8
Cancellation of Treasury shares	Cancellation of Treasury shares Common shares out standing	Cancellation of Treasury shares Capital	Cancellation of Treasury shares Additional paid-incapital	Cancellation of Treasury shares Retained earnings and net profit	Cancellation of Treasury shares Other	Cancellation of Treasury shares Treasury shares	Cancellation of Treasury shares Cumulative translation adjustments	Cancellation of Treasury shares Equity attributable to owners of the company —	Cancellation of Treasury shares Non-controlling interests	Cancellation of Treasury shares Total equity —
Dividends paid(not paid on Treasury shares)	Dividends paid(not paid on Treasury shares) Common shares out standing	Dividends paid(not paid on Treasury shares) Capital	Dividends paid(not paid on Treasury shares) Additional paid-incapital	Dividends paid(not paid on Treasury shares) Retained earnings and net profit -2,172.6	Dividends paid(not paid on Treasury shares) Other	Dividends paid(not paid on Treasury shares) Treasury shares	Dividends paid(not paid on Treasury shares) Cumulative translation adjustments	Dividends paid(not paid on Treasury shares) Equity attributable to owners of the company -2,172.6	Dividends paid(not paid on Treasury shares) Non-controlling interests -4.9	Dividends paid(not paid on Treasury shares) Total equity -2,177.5
Share-based payment	Share-based payment Common shares out standing	Share-based payment Capital	Share-based payment Additional paid-incapital	Share-based payment Retained earnings and net profit 129.7	Share-based payment Other	Share-based payment Treasury shares	Share-based payment Cumulative translation adjustments	Share-based payment Equity attributable to owners of the company 129.7	Share-based payment Non-controlling interests	Share-based payment Total equity 129.7
Net changes in Treasury shares	Net changes in Treasury shares Common shares out standing	Net changes in Treasury shares Capital	Net changes in Treasury shares Additional paid-incapital	Net changes in Treasury shares Retained earnings and net profit	Net changes in Treasury shares Other	Net changes in Treasury shares Treasury shares	Net changes in Treasury shares Cumulative translation adjustments	Net changes in Treasury shares Equity attributable to owners of the company —	Net changes in Treasury shares Non-controlling interests	Net changes in Treasury shares Total equity —
Changes in the scope of consolidation	Changes in the scope of consolidation Common shares out standing	Changes in the scope of consolidation Capital	Changes in the scope of consolidation Additional paid-incapital	Changes in the scope of consolidation Retained earnings and net profit	Changes in the scope of consolidation Other	Changes in the scope of consolidation Treasury shares	Changes in the scope of consolidation Cumulative translation adjustments	Changes in the scope of consolidation Equity attributable to owners of the company —	Changes in the scope of consolidation Non-controlling interests	Changes in the scope of consolidation Total equity —
Other movements	Other movements Common shares out standing	Other movements Capital	Other movements Additional paid-incapital	Other movements Retained earnings and net profit 4.8	Other movements Other	Other movements Treasury shares	Other movements Cumulative translation adjustments	Other movements Equity attributable to owners of the company 4.8	Other movements Non-controlling interests -0.1	Other movements Total equity 4.7
At 31.12.2020	At 31.12.2020Common shares out standing559,871,580	At 31.12.2020Capital112.0	At 31.12.2020Additional paid-incapital3,259.8	At 31.12.2020Retained earnings and net profit22,206.0	At 31.12.2020Other4,304.5	At 31.12.2020Treasury shares	At 31.12.2020Cumulative translation adjustments-889.1	At 31.12.2020Equity attributable to owners of the company28,993.0	At 31.12.2020Non-controlling interests5.8	At 31.12.2020Total equity28,998.8
Consolidated net profit for the period	Consolidated net profit for the period Common shares out standing	Consolidated net profit for the period Capital	Consolidated net profit for the period Additional paid-incapital	Consolidated net profit for the period Retained earnings and net profit 4,597.1	Consolidated net profit for the period Other	Consolidated net profit for the period Treasury shares	Consolidated net profit for the period Cumulative translation adjustments	Consolidated net profit for the period Equity attributable to owners of the company 4,597.1	Consolidated net profit for the period Non-controlling interests 5.1	Consolidated net profit for the period Total equity 4,602.2
Cash flow hedges	Cash flow hedges Common shares out standing	Cash flow hedges Capital	Cash flow hedges Additional paid-incapital	Cash flow hedges Retained earnings and net profit	Cash flow hedges Other -161.9	Cash flow hedges Treasury shares	Cash flow hedges Cumulative translation adjustments	Cash flow hedges Equity attributable to owners of the company -161.9	Cash flow hedges Non-controlling interests -0.3	Cash flow hedges Total equity -162.2
Cumulative translation adjustments	Cumulative translation adjustments Common shares out standing	Cumulative translation adjustments Capital	Cumulative translation adjustments Additional paid-incapital	Cumulative translation adjustments Retained earnings and net profit	Cumulative translation adjustments Other	Cumulative translation adjustments Treasury shares	Cumulative translation adjustments Cumulative translation adjustments 582.4	Cumulative translation adjustments Equity attributable to owners of the company 582.4	Cumulative translation adjustments Non-controlling interests 0.3	Cumulative translation adjustments Total equity 582.7
Hyperinflation	Hyperinflation Common shares out standing	Hyperinflation Capital	Hyperinflation Additional paid-incapital	Hyperinflation Retained earnings and net profit	Hyperinflation Other	Hyperinflation Treasury shares	Hyperinflation Cumulative translation adjustments 27.8	Hyperinflation Equity attributable to owners of the company 27.8	Hyperinflation Non-controlling interests	Hyperinflation Total equity 27.8
Other comprehensive income that maybe reclassified to profit and loss	Other comprehensive income that maybe reclassified to profit and lossCommon shares out standing	Other comprehensive income that maybe reclassified to profit and lossCapital	Other comprehensive income that maybe reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that maybe reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that maybe reclassified to profit and lossOther-161.9	Other comprehensive income that maybe reclassified to profit and lossTreasury shares	Other comprehensive income that maybe reclassified to profit and lossCumulative translation adjustments 610.2	Other comprehensive income that maybe reclassified to profit and lossEquity attributable to owners of the company 448.3	Other comprehensive income that maybe reclassified to profit and lossNon-controlling interests —	Other comprehensive income that maybe reclassified to profit and lossTotal equity 448.3
Financial assets at fair value through other comprehensive income	Financial assets at fair value through other comprehensive income Common shares out standing	Financial assets at fair value through other comprehensive income Capital	Financial assets at fair value through other comprehensive income Additional paid-incapital	Financial assets at fair value through other comprehensive income Retained earnings and net profit	Financial assets at fair value through other comprehensive income Other 1,154.9	Financial assets at fair value through other comprehensive income Treasury shares	Financial assets at fair value through other comprehensive income Cumulative translation adjustments	Financial assets at fair value through other comprehensive income Equity attributable to owners of the company 1,154.9	Financial assets at fair value through other comprehensive income Non-controlling interests	Financial assets at fair value through other comprehensive income Total equity 1,154.9
Actuarial gains and losses	Actuarial gains and losses Common shares out standing	Actuarial gains and losses Capital	Actuarial gains and losses Additional paid-incapital	Actuarial gains and losses Retained earnings and net profit	Actuarial gains and losses Other 441.1	Actuarial gains and losses Treasury shares	Actuarial gains and losses Cumulative translation adjustments	Actuarial gains and losses Equity attributable to owners of the company 441.1	Actuarial gains and losses Non-controlling interests	Actuarial gains and losses Total equity 441.1
Other comprehensive income that may not be reclassified to profit and loss	Other comprehensive income that may not be reclassified to profit and lossCommon shares out standing	Other comprehensive income that may not be reclassified to profit and lossCapital	Other comprehensive income that may not be reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that may not be reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that may not be reclassified to profit and lossOther1,596.0	Other comprehensive income that may not be reclassified to profit and lossTreasury shares	Other comprehensive income that may not be reclassified to profit and lossCumulative translation adjustments	Other comprehensive income that may not be reclassified to profit and lossEquity attributable to owners of the company 1,596.0	Other comprehensive income that may not be reclassified to profit and lossNon-controlling interests —	Other comprehensive income that may not be reclassified to profit and lossTotal equity 1,596.0
Consolidated comprehensive income	Consolidated comprehensive income Common shares out standing	Consolidated comprehensive income Capital	Consolidated comprehensive income Additional paid-incapital	Consolidated comprehensive income Retained earnings and net profit4,597.1	Consolidated comprehensive income Other1,434.1	Consolidated comprehensive income Treasury shares	Consolidated comprehensive income Cumulative translation adjustments610.2	Consolidated comprehensive income Equity attributable to owners of the company6,641.4	Consolidated comprehensive income Non-controlling interests5.1	Consolidated comprehensive income Total equity6,646.5
Capital increase	Capital increase Common shares out standing 800,780	Capital increase Capital	Capital increase Additional paid-incapital 5.8	Capital increase Retained earnings and net profit	Capital increase Other	Capital increase Treasury shares	Capital increase Cumulative translation adjustments	Capital increase Equity attributable to owners of the company 5.8	Capital increase Non-controlling interests	Capital increase Total equity 5.8
Cancellation of Treasury shares	Cancellation of Treasury shares Common shares out standing	Cancellation of Treasury shares Capital -0.5	Cancellation of Treasury shares Additional paid-incapital	Cancellation of Treasury shares Retained earnings and net profit -1,104.3	Cancellation of Treasury shares Other	Cancellation of Treasury shares Treasury shares 1,104.8	Cancellation of Treasury shares Cumulative translation adjustments	Cancellation of Treasury shares Equity attributable to owners of the company —	Cancellation of Treasury shares Non-controlling interests	Cancellation of Treasury shares Total equity —
Dividends paid(not paid on Treasury shares)	Dividends paid(not paid on Treasury shares) Common shares out standing	Dividends paid(not paid on Treasury shares) Capital	Dividends paid(not paid on Treasury shares) Additional paid-incapital	Dividends paid(not paid on Treasury shares) Retained earnings and net profit -2,264.4	Dividends paid(not paid on Treasury shares) Other	Dividends paid(not paid on Treasury shares) Treasury shares	Dividends paid(not paid on Treasury shares) Cumulative translation adjustments	Dividends paid(not paid on Treasury shares) Equity attributable to owners of the company -2,264.4	Dividends paid(not paid on Treasury shares) Non-controlling interests -4.7	Dividends paid(not paid on Treasury shares) Total equity -2,269.1
Share-based payment	Share-based payment Common shares out standing	Share-based payment Capital	Share-based payment Additional paid-incapital	Share-based payment Retained earnings and net profit 155.2	Share-based payment Other	Share-based payment Treasury shares	Share-based payment Cumulative translation adjustments	Share-based payment Equity attributable to owners of the company 155.2	Share-based payment Non-controlling interests	Share-based payment Total equity 155.2
Net changes in Treasury shares	Net changes in Treasury shares Common shares out standing -25,260,000	Net changes in Treasury shares Capital	Net changes in Treasury shares Additional paid-incapital	Net changes in Treasury shares Retained earnings and net profit	Net changes in Treasury shares Other	Net changes in Treasury shares Treasury shares -10,045.0	Net changes in Treasury shares Cumulative translation adjustments	Net changes in Treasury shares Equity attributable to owners of the company -10,045.0	Net changes in Treasury shares Non-controlling interests	Net changes in Treasury shares Total equity -10,045.0
Changes in the scope of consolidation	Changes in the scope of consolidation Common shares out standing	Changes in the scope of consolidation Capital	Changes in the scope of consolidation Additional paid-incapital	Changes in the scope of consolidation Retained earnings and net profit	Changes in the scope of consolidation Other	Changes in the scope of consolidation Treasury shares	Changes in the scope of consolidation Cumulative translation adjustments	Changes in the scope of consolidation Equity attributable to owners of the company —	Changes in the scope of consolidation Non-controlling interests	Changes in the scope of consolidation Total equity —
Other movements⁽¹⁾	Other movements ⁽¹⁾Common shares out standing	Other movements ⁽¹⁾Capital	Other movements ⁽¹⁾Additional paid-incapital	Other movements ⁽¹⁾Retained earnings and net profit 99.8	Other movements ⁽¹⁾Other	Other movements ⁽¹⁾Treasury shares	Other movements ⁽¹⁾Cumulative translation adjustments	Other movements ⁽¹⁾Equity attributable to owners of the company 99.8	Other movements ⁽¹⁾Non-controlling interests 0.6	Other movements ⁽¹⁾Total equity 100.4
At 31.12.2021	At 31.12.2021Common shares out standing535,412,360	At 31.12.2021Capital111.5	At 31.12.2021Additional paid-incapital3,265.6	At 31.12.2021Retained earnings and net profit23,689.3	At 31.12.2021Other5,738.6	At 31.12.2021Treasury shares-8,940.2	At 31.12.2021Cumulative translation adjustments-279.1	At 31.12.2021Equity attributable to owners of the company23,585.7	At 31.12.2021Non-controlling interests6.9	At 31.12.2021Total equity23,592.6

(1) Of which €102.2 million pertaining to the IFRIC 2021 interpretation on IAS 19 "Employee Benefits" on Attributing Benefit to Periods of Service.