Bank Austria Creditanstalt - Annual Report 2006 - Changes in Shareholders Equity

MIO €	SUB- SCRIBED CAPITAL	CAPITAL RESERVES	RETAINED EARNINGS	FOREIGN CURRENCY TRANS- LATION	RESERVES IN ACCORDANCE WITH IAS 39²⁾	ACTUARIAL LOSSES IN ACCOR- DANCE WITH IAS 19	SHARE- HOLDERS’ EQUITY	MINORITY INTERESTS	EQUITY
As at 1 January 2005	1,069	2,749	3,180	–409	53	–183	6,460	439	6,898
Capital increase							–	3	3
Shares in controlling companies		1					1		1
Business combinations								131	131
Recognised income and expenses			968	116	71	–552	604	138	742
Dividend paid			–221				–221	–61	–282
Other changes			26				26		26
AS AT 31 DECEMBER 2005	1,069	2,751¹⁾	3,954	–293	125	–734	6,871	650	7,521

MIO €	SUB- SCRIBED CAPITAL	CAPITAL RESERVES	RETAINED EARNINGS	FOREIGN CURRENCY TRANS- LATION	RESERVES IN ACCORDANCE WITH IAS 39³⁾	ACTUARIAL LOSSES IN ACCOR- DANCE WITH IAS 19	SHARE- HOLDERS’ EQUITY	MINORITY INTERESTS	EQUITY
As at 1 January 2006	1,069	2,751	3,954	–293	125	–734	6,871	650	7,521
Capital increase							–	25	25
Changes in the group of consolidated companies								–486	–486
Shares in controlling companies			–3				–3		–3
Recognised income and expenses			3,021	220	223	–23	3,440	86	3,526
Dividend paid			–368				–368	–62	–430
Other changes		108	–122				–14		–14
AS AT 31 DECEMBER 2006	1,069	2,859¹⁾	6,482	–73	347	–757	9,927	213	10,140

1) Capital reserve in the separate financial statements of Bank Austria Creditanstalt AG: € 2,154 m
2) Reserves in accordance with IAS 39	1 Jan. 2005	31 Dec. 2005
Cash flow hedge reserve	–161	–111
Available-for-sale reserve	214	236
Total	53	125

3) Reserves in accordance with IAS 39	1 Jan. 2006	31 Dec. 2005
Cash flow hedge reserve	–111	–175
Available-for-sale reserve	236	522
Total	125	347

Statement of changes in shareholders' equity