Financial Statements

Statement of changes in equity (unaudited)

Spreadsheets

Statement of changes in equity


Statement of changes in equity (unaudited)
	Quarter ended
CHF million	31.3.06	31.3.05
Share capital
Balance at the beginning of the period	871	901
Issue of share capital	0	1
Balance at the end of the period	871	902
Share premium
Balance at the beginning of the period	9,992	9,231
Premium on shares issued and warrants exercised	372	136
Net premium / (discount) on treasury share and own equity derivative activity	20	(108)
Employee share and share option plans	(1,226)	(152)
Balance at the end of the period	9,158	9,107
Net gains / (losses) not recognized in the income statement, net of tax
Foreign currency translation
Balance at the beginning of the period	(432)	(2,520)
Movements during the period	(119)	712
Subtotal – balance at the end of the period	(551)	(1,808)
Net unrealized gains / (losses) on available-for-sale investments, net of tax
Balance at the beginning of the period	931	761
Net unrealized gains / (losses) on available-for-sale investments	701	63
Impairment charges reclassified to the income statement	2	20
Realized gains reclassified to the income statement	(93)	(94)
Subtotal – balance at the end of the period	1,541	750
Change in fair value of derivative instruments designated as cash flow hedges, net of tax
Balance at the beginning of the period	(681)	(322)
Net unrealized gains / (losses) on the revaluation of cash flow hedges	(141)	(369)
Net realized (gains) / losses reclassified to the income statement	111	72
Subtotal – balance at the end of the period	(711)	(619)
Balance at the end of the period	279	(1,677)
Revaluation reserve from step acquisitions, net of tax
Balance at the beginning of the period	101	90
Movements during the period	(63)	0
Balance at the end of the period	38	90
Retained earnings
Balance at the beginning of the period	44,414	37,001
Net profit attributable to UBS shareholders for the period	3,504	2,625
Balance at the end of the period	47,918	39,626
Equity classified as obligation to purchase own shares
Balance at the beginning of the period	(133)	(96)
Movements during the period	14	(94)
Balance at the end of the period	(119)	(190)
Treasury shares
Balance at the beginning of the period	(10,739)	(11,105)
Acquisitions	(2,226)	(1,696)
Disposals	2,670	3,073
Balance at the end of the period	(10,295)	(9,728)
Equity attributable to UBS shareholders	47,850	38,130
Equity attributable to minority interests
Balance at the beginning of the period	7,619	5,426
Other increases	16	12
Decreases and dividend payments	(2,248)	(198)
Foreign currency translation	(5)	168
Minority interest in net profit	189	208
Balance at the end of the period	5,571	5,616
Total equity	53,421	43,746

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