KB prezent. angl - Komerční banka

118 ➔119
Consolidated Financial Statements
under IFRS
Consolidated Statement of Changes in Shareholders‘ Equity
for the year ended 31 December 2003
CZK million Share Capital Compensation Hedging Revaluation Total
capital and reserve funds reserve reserve reserve
and undistributed
profit *
Balance at 31 December 2001 19,005 5,096 9 872 (56) 24,927
Cash flow hedging:
– net fair value, net of tax 0 0 0 2,232 0 2,232
– transfer to net profit, net of tax 0 0 0 (689) 0 (689)
Currency translation from foreign investments 0 0 0 0 1 1
Other treasury shares 0 280 0 0 0 280
Equity compensation program reserve 0 0 26 0 0 26
Dividends 0 (437) 0 0 0 (437)
Net profit for the period 0 9,026 0 0 0 9,026
Balance at 31 December 2002 19,005 13,966 35 2,415 (55) 35,366
Cash flow hedging: 0
– net fair value, net of tax 0 0 0 124 0 124
– transfer to net profit, net of tax 0 0 0 (1,211) 0 (1,211)
Currency translation from foreign investments 0 0 0 0 25 25
Other treasury shares 0 (35) 0 0 0 (35)
Equity compensation program reserve 0 0 (17) 0 0 (17)
Dividends 0 (1,520) 0 0 0 (1,520)
Net profit for the period 0 8,669 0 0 0 8,669
Balance at 31 December 2003 19,005 21,080 18 1,328 (30) 41,401
Note: * Capital and reserve funds and undistributed profit consist of statutory reserve funds, other funds created from profit and retained
earnings.
The accompanying notes are an integral part of these consolidated financial statements.