Statement of Changes in Equity (unaudited)

Search only in Quarterly Reporting Q3 2005

Spreadsheets

Statement of Changes in Equity

	For the nine-month period ended

CHF million	30.9.05	30.9.04


Share capital
Balance at the beginning of the period	901	946
Issue of share capital	1	2
Cancellation of second trading line treasury shares	(32)	(47)


Balance at the end of the period	870	901





Share premium
Balance at the beginning of the period, restated	9,231	7,595
Premium on shares issued and warrants exercised	223	170
Net premium / (discount) on treasury share and own equity derivative activity	366	1,374
Employee share and share option plans	11	5


Balance at the end of the period	9,831	9,144





Net gains / (losses) not recognized in the income statement, net of tax
Foreign currency translation
Balance at the beginning of the period, restated	(2,520)	(1,694)
Movements during the period	1,875	10


Subtotal – balance at the end of the period	(645)	(1,684)


Net unrealized gains / (losses) on available-for-sale investments, net of tax
Balance at the beginning of the period, restated	761	399
Net unrealized gains / (losses) on available-for-sale investments	379	463
Impairment charges reclassified to the income statement	45	116
Realized gains reclassified to the income statement	(240)	(330)
Realized losses reclassified to the income statement	39	6


Subtotal – balance at the end of the period	984	654


Change in fair value of derivative instruments designated as cash flow hedges, net of tax
Balance at the beginning of the period	(322)	(144)
Net unrealized gains / (losses) on the revaluation of cash flow hedges	(659)	(197)
Net realized (gains) / losses reclassified to the income statement	251	(24)


Subtotal – balance at the end of the period	(730)	(365)


Balance at the end of the period	(391)	(1,395)





Revaluation reserve from step acquisitions, net of tax
Balance at the beginning of the period	90	0
Movements during the period	0	63


Balance at the end of the period	90	63





Retained earnings
Balance at the beginning of the period, restated	37,001	36,259
Net profit for the period	7,542	5,938
Dividends paid	(3,105)	(2,806)
Cancellation of second trading line treasury shares	(3,511)	(4,469)


Balance at the end of the period	37,927	34,922





Equity classified as obligation to purchase own shares
Balance at the beginning of the period, restated	(96)	(49)
Movements during the period	(9)	(118)


Balance at the end of the period	(105)	(167)

Top