GFKL Financial Services AG - Services in Finance & IT: Consolidated Statement of Changes in Equity

Annual Report 2007 / Annual Financial Statement / Consolidated Statement of Changes in Equity

Consolidated Statement of Changes in Equity for the Period from January 1 to December 31, 2007 (in accordance with IFRSs)

in k€	Share capital	Capital reserves	Own shares	Revenue reserves	Valuation reserve for financial instruments	Currency translation	Net income shown in the balance sheet	Attributable to GFKL Financial Services AG shareholders	Minority interest	Group

Consolidated equity as of Jan. 1, 2006	16,534	68,161	0	187	-11	-33	36,578	121,415	8,753	130,168
Change in fair value of swaps	0	0	0	0	1,292	0	0	1,292	0	1,292
Currency translation	0	0	0	0	0	303	0	303	0	303
Offset of accumulated losses brought forward GFKL AG relating to commercial law	0	-23,398	0	0	0	0	23,398	0	0	0
Change in the provision for deferred taxes	0	211	0	0	-506	0	0	-294	0	-294
Total income and expense for the year recognised directly in equity	0	-23,186	0	0	786	303	23,398	1,301	0	1,301
Profit to shareholders of parent company as of December 31, 2006	0	0	0	0	0	0	21,422	21,422	0	21,422
Minority interest in profit	0	0	0	0	0	0	0	0	510	510
Total income and expense for the year	0	-23,186	0	0	786	303	44,820	22,723	510	23,234
Capital increase in case of merger	1,100	14,206	0	0	0	0	0	15,306	0	15,306
Offset of the minority interest	0	-6,553	0	0	0	0	0	-6,553	0	-6,553
Repurchase of own shares	0	0	-5,054	0	0	0	0	-5,054	0	-5,054
Offset of costs for capital increase	0	-529	0	0	0	0	0	-529	0	-529
Additions of minority interest	0	0	0	0	0	0	0	0	5,867	5,867
Disposals of minority interest	0	0	0	0	0	0	0	0	-8,753	-8,753
Consolidated equity as of December 31, 2006	17,634	52,099	-5,054	187	775	270	81,398	147,309	6,377	153,686

in k€	Share capital	Capital reserves	Own shares	Revenue reserves	Valuation reserve for financial instruments	Currency translation

Consolidated equity as of Jan. 1, 2006	16,534	68,161	0	187	-11	-33
Change in fair value of swaps	0	0	0	0	1,292	0
Currency translation	0	0	0	0	0	303
Offset of accumulated losses brought forward GFKL AG relating to commercial law	0	-23,398	0	0	0	0
Change in the provision for deferred taxes	0	211	0	0	-506	0
Total income and expense for the year recognised directly in equity	0	-23,186	0	0	786	303
Profit to shareholders of parent company as of December 31, 2006	0	0	0	0	0	0
Minority interest in profit	0	0	0	0	0	0
Total income and expense for the year	0	-23,186	0	0	786	303
Capital increase in case of merger	1,100	14,206	0	0	0	0
Offset of the minority interest	0	-6,553	0	0	0	0
Repurchase of own shares	0	0	-5,054	0	0	0
Offset of costs for capital increase	0	-529	0	0	0	0
Additions of minority interest	0	0	0	0	0	0
Disposals of minority interest	0	0	0	0	0	0
Consolidated equity as of December 31, 2006	17,634	52,099	-5,054	187	775	270

in k€	Net income shown in the balance sheet	Attributable to GFKL Financial Services AG shareholders	Minority interest	Group

Consolidated equity as of Jan. 1, 2006	36,578	121,415	8,753	130,168
Change in fair value of swaps	0	1,292	0	1,292
Currency translation	0	303	0	303
Offset of accumulated losses brought forward GFKL AG relating to commercial law	23,398	0	0	0
Change in the provision for deferred taxes	0	-294	0	-294
Total income and expense for the year recognised directly in equity	23,398	1,301	0	1,301
Profit to shareholders of parent company as of December 31, 2006	21,422	21,422	0	21,422
Minority interest in profit	0	0	510	510
Total income and expense for the year	44,820	22,723	510	23,234
Capital increase in case of merger	0	15,306	0	15,306
Offset of the minority interest	0	-6,553	0	-6,553
Repurchase of own shares	0	-5,054	0	-5,054
Offset of costs for capital increase	0	-529	0	-529
Additions of minority interest	0	0	5,867	5,867
Disposals of minority interest	0	0	-8,753	-8,753
Consolidated equity as of December 31, 2006	81,398	147,309	6,377	153,686

in €k	Share capital	Capital reserves	Own shares	Revenue reserves	Valuation reserve for financial instruments	Currency translation	Net income shown in the balance sheet	Attributable to GFKL Financial Services AG shareholders	Minority interest	Group

Notes	III.35.	III.36.	III.37.	III.38.	III.39.	III.40.			III.42.
Consolidated equity as of Jan. 1, 2007	17,634	52,099	-5,054	187	775	270	81,398	147,309	6,377	153,686
Currency translation	0	0	0	0	0	-1,173	0	-1,173	0	-1,173
Change in the provision for deferred taxes	0	0	0	0	-587	0	0	-587	0	-587
Valuation reserve for financial instruments	0	0	0	0	2,233	0	0	2,233	0	2,233
Total income and expense for the year recognised directly in equity	0	0	0	0	1,646	-1,173	0	472	0	472
Profit to shareholders of parent company as of December 31, 2007	0	0	0	0	0	0	15,857	15,857	0	15,857
Minority interest in profit	0	0	0	0	0	0	0	0	1,987	1,987
Minority interest in loss	0	0	0	0	0	0	0	0	-478	-478
Total income and expense for the year	0	0	0	0	1,646	-1,173	15,857	16,329	1,510	17,839
Application of IAS 32 (put option)	0	-1,590	0	0	0	0	0	-1,590	0	-1,590
Repurchase of own shares	0	0	-85	0	0	0	0	-85	0	-85
Transfer to the revenue reserve	0	0	0	8,754	0	0	-8,754	0	0	0
Additions of minority interest	0	0	0	0	0	0	0	0	170	170
Consolidated equity as of December 31, 2007	17,634	50,509	-5,139	8,941	2,421	-903	88,501	161,963	8,057	170,020

in €k	Share capital	Capital reserves	Own shares	Revenue reserves	Valuation reserve for financial instruments	Currency translation

Notes	III.35.	III.36.	III.37.	III.38.	III.39.	III.40.
Consolidated equity as of Jan. 1, 2007	17,634	52,099	-5,054	187	775	270
Currency translation	0	0	0	0	0	-1,173
Change in the provision for deferred taxes	0	0	0	0	-587	0
Valuation reserve for financial instruments	0	0	0	0	2,233	0
Total income and expense for the year recognised directly in equity	0	0	0	0	1,646	-1,173
Profit to shareholders of parent company as of December 31, 2007	0	0	0	0	0	0
Minority interest in profit	0	0	0	0	0	0
Minority interest in loss	0	0	0	0	0	0
Total income and expense for the year	0	0	0	0	1,646	-1,173
Application of IAS 32 (put option)	0	-1,590	0	0	0	0
Repurchase of own shares	0	0	-85	0	0	0
Transfer to the revenue reserve	0	0	0	8,754	0	0
Additions of minority interest	0	0	0	0	0	0
Consolidated equity as of December 31, 2007	17,634	50,509	-5,139	8,941	2,421	-903

in €k	Net income shown in the balance sheet	Attributable to GFKL Financial Services AG shareholders	Minority interest	Group

Notes			III.42.
Consolidated equity as of Jan. 1, 2007	81,398	147,309	6,377	153,686
Currency translation	0	-1,173	0	-1,173
Change in the provision for deferred taxes	0	-587	0	-587
Valuation reserve for financial instruments	0	2,233	0	2,233
Total income and expense for the year recognised directly in equity	0	472	0	472
Profit to shareholders of parent company as of December 31, 2007	15,857	15,857	0	15,857
Minority interest in profit	0	0	1,987	1,987
Minority interest in loss	0	0	-478	-478
Total income and expense for the year	15,857	16,329	1,510	17,839
Application of IAS 32 (put option)	0	-1,590	0	-1,590
Repurchase of own shares	0	-85	0	-85
Transfer to the revenue reserve	-8,754	0	0	0
Additions of minority interest	0	0	170	170
Consolidated equity as of December 31, 2007	88,501	161,963	8,057	170,020