2024 universal registration document

5. 2024 Consolidated Financial Statements

5.4 Consolidated Statements of Changes in Equity

€ millions	Common shares outstanding	Capital	Additional paid-in capital	Retained earnings and net profit⁽¹⁾	Other comprehensive income	Treasury shares	Cumulative translation adjustments	Equity attributable to owners of the Company	Non-controlling interests	Total equity
At 31.12.2021	At 31.12.2021 Common shares outstanding 535,412,360	At 31.12.2021 Capital 111.5	At 31.12.2021 Additional paid-in capital 3,265.6	At 31.12.2021 Retained earnings and net profit⁽¹⁾ 23,689.3	At 31.12.2021 Other comprehensive income 5,738.6	At 31.12.2021 Treasury shares (8,940.2)	At 31.12.2021 Cumulative translation adjustments (279.1)	At 31.12.2021 Equity attributable to owners of the Company 23,585.7	At 31.12.2021 Non-controlling interests 6.9	At 31.12.2021 Total equity 23,592.6
Impact of the application of the IFRIC decision on SaaS contracts	Impact of the application of the IFRIC decision on SaaS contracts Common shares outstanding	Impact of the application of the IFRIC decision on SaaS contracts Capital	Impact of the application of the IFRIC decision on SaaS contracts Additional paid-in capital	Impact of the application of the IFRIC decision on SaaS contracts Retained earnings and net profit⁽¹⁾ (151.2)	Impact of the application of the IFRIC decision on SaaS contracts Other comprehensive income	Impact of the application of the IFRIC decision on SaaS contracts Treasury shares	Impact of the application of the IFRIC decision on SaaS contracts Cumulative translation adjustments	Impact of the application of the IFRIC decision on SaaS contracts Equity attributable to owners of the Company (151.2)	Impact of the application of the IFRIC decision on SaaS contracts Non-controlling interests	Impact of the application of the IFRIC decision on SaaS contracts Total equity (151.2)
At 01.01.2022⁽¹⁾	At 01.01.2022 ⁽¹⁾Common shares outstanding 535,412,360	At 01.01.2022 ⁽¹⁾Capital 111.5	At 01.01.2022 ⁽¹⁾Additional paid-in capital 3,265.6	At 01.01.2022 ⁽¹⁾Retained earnings and net profit⁽¹⁾ 23,538.1	At 01.01.2022 ⁽¹⁾Other comprehensive income 5,738.6	At 01.01.2022 ⁽¹⁾Treasury shares (8,940.2)	At 01.01.2022 ⁽¹⁾Cumulative translation adjustments (279.1)	At 01.01.2022 ⁽¹⁾Equity attributable to owners of the Company 23,434.5	At 01.01.2022 ⁽¹⁾Non-controlling interests 6.9	At 01.01.2022 ⁽¹⁾Total equity 23,441.4
Consolidated net profit for the period	Consolidated net profit for the period Common shares outstanding	Consolidated net profit for the period Capital	Consolidated net profit for the period Additional paid-in capital	Consolidated net profit for the period Retained earnings and net profit⁽¹⁾ 5,706.6	Consolidated net profit for the period Other comprehensive income	Consolidated net profit for the period Treasury shares	Consolidated net profit for the period Cumulative translation adjustments	Consolidated net profit for the period Equity attributable to owners of the Company 5,706.6	Consolidated net profit for the period Non-controlling interests 6.0	Consolidated net profit for the period Total equity 5,712.6
Cash flow hedges	Cash flow hedges Common shares outstanding	Cash flow hedges Capital	Cash flow hedges Additional paid-in capital	Cash flow hedges Retained earnings and net profit⁽¹⁾	Cash flow hedges Other comprehensive income 229.7	Cash flow hedges Treasury shares	Cash flow hedges Cumulative translation adjustments	Cash flow hedges Equity attributable to owners of the Company 229.7	Cash flow hedges Non-controlling interests 0.8	Cash flow hedges Total equity 230.5
Cumulative translation adjustments	Cumulative translation adjustments Common shares outstanding	Cumulative translation adjustments Capital	Cumulative translation adjustments Additional paid-in capital	Cumulative translation adjustments Retained earnings and net profit⁽¹⁾	Cumulative translation adjustments Other comprehensive income	Cumulative translation adjustments Treasury shares	Cumulative translation adjustments Cumulative translation adjustments 195.3	Cumulative translation adjustments Equity attributable to owners of the Company 195.3	Cumulative translation adjustments Non-controlling interests (0.2)	Cumulative translation adjustments Total equity 195.1
Other comprehensive income that may be reclassified to profit and loss	Other comprehensive income that may be reclassified to profit and loss Common shares outstanding	Other comprehensive income that may be reclassified to profit and loss Capital	Other comprehensive income that may be reclassified to profit and loss Additional paid-in capital	Other comprehensive income that may be reclassified to profit and loss Retained earnings and net profit⁽¹⁾	Other comprehensive income that may be reclassified to profit and loss Other comprehensive income 229.7	Other comprehensive income that may be reclassified to profit and loss Treasury shares	Other comprehensive income that may be reclassified to profit and loss Cumulative translation adjustments 195.3	Other comprehensive income that may be reclassified to profit and loss Equity attributable to owners of the Company 425.0	Other comprehensive income that may be reclassified to profit and loss Non-controlling interests 0.6	Other comprehensive income that may be reclassified to profit and loss Total equity 425.6
Financial assets at fair value through other comprehensive income	Financial assets at fair value through other comprehensive income Common shares outstanding	Financial assets at fair value through other comprehensive income Capital	Financial assets at fair value through other comprehensive income Additional paid-in capital	Financial assets at fair value through other comprehensive income Retained earnings and net profit⁽¹⁾	Financial assets at fair value through other comprehensive income Other comprehensive income 146.1	Financial assets at fair value through other comprehensive income Treasury shares	Financial assets at fair value through other comprehensive income Cumulative translation adjustments	Financial assets at fair value through other comprehensive income Equity attributable to owners of the Company 146.1	Financial assets at fair value through other comprehensive income Non-controlling interests	Financial assets at fair value through other comprehensive income Total equity 146.1
Actuarial gains and losses	Actuarial gains and losses Common shares outstanding	Actuarial gains and losses Capital	Actuarial gains and losses Additional paid-in capital	Actuarial gains and losses Retained earnings and net profit⁽¹⁾	Actuarial gains and losses Other comprehensive income 290.0	Actuarial gains and losses Treasury shares	Actuarial gains and losses Cumulative translation adjustments	Actuarial gains and losses Equity attributable to owners of the Company 290.0	Actuarial gains and losses Non-controlling interests 0.1	Actuarial gains and losses Total equity 290.1
Other comprehensive income that may not be reclassified to profit and loss	Other comprehensive income that may not be reclassified to profit and loss Common shares outstanding	Other comprehensive income that may not be reclassified to profit and loss Capital	Other comprehensive income that may not be reclassified to profit and loss Additional paid-in capital	Other comprehensive income that may not be reclassified to profit and loss Retained earnings and net profit⁽¹⁾	Other comprehensive income that may not be reclassified to profit and loss Other comprehensive income 436.1	Other comprehensive income that may not be reclassified to profit and loss Treasury shares	Other comprehensive income that may not be reclassified to profit and loss Cumulative translation adjustments	Other comprehensive income that may not be reclassified to profit and loss Equity attributable to owners of the Company 436.1	Other comprehensive income that may not be reclassified to profit and loss Non-controlling interests 0.1	Other comprehensive income that may not be reclassified to profit and loss Total equity 436.2
Consolidated comprehensive income	Consolidated comprehensive income Common shares outstanding	Consolidated comprehensive income Capital	Consolidated comprehensive income Additional paid-in capital	Consolidated comprehensive income Retained earnings and net profit⁽¹⁾ 5,706.6	Consolidated comprehensive income Other comprehensive income 665.8	Consolidated comprehensive income Treasury shares	Consolidated comprehensive income Cumulative translation adjustments 195.3	Consolidated comprehensive income Equity attributable to owners of the Company 6,567.6	Consolidated comprehensive income Non-controlling interests 6.8	Consolidated comprehensive income Total equity 6,574.4
Capital increase	Capital increase Common shares outstanding 1,317,073	Capital increase Capital 0.3	Capital increase Additional paid-in capital 103.1	Capital increase Retained earnings and net profit⁽¹⁾ (0.2)	Capital increase Other comprehensive income	Capital increase Treasury shares	Capital increase Cumulative translation adjustments	Capital increase Equity attributable to owners of the Company 103.2	Capital increase Non-controlling interests	Capital increase Total equity 103.2
Cancellation of Treasury shares	Cancellation of Treasury shares Common shares outstanding	Cancellation of Treasury shares Capital (4.8)	Cancellation of Treasury shares Additional paid-in capital	Cancellation of Treasury shares Retained earnings and net profit⁽¹⁾ (9,437.7)	Cancellation of Treasury shares Other comprehensive income	Cancellation of Treasury shares Treasury shares 9,442.5	Cancellation of Treasury shares Cumulative translation adjustments	Cancellation of Treasury shares Equity attributable to owners of the Company —	Cancellation of Treasury shares Non-controlling interests	Cancellation of Treasury shares Total equity —
Dividends paid (not paid on Treasury shares)	Dividends paid (not paid on Treasury shares) Common shares outstanding	Dividends paid (not paid on Treasury shares) Capital	Dividends paid (not paid on Treasury shares) Additional paid-in capital	Dividends paid (not paid on Treasury shares) Retained earnings and net profit⁽¹⁾ (2,601.2)	Dividends paid (not paid on Treasury shares) Other comprehensive income	Dividends paid (not paid on Treasury shares) Treasury shares	Dividends paid (not paid on Treasury shares) Cumulative translation adjustments	Dividends paid (not paid on Treasury shares) Equity attributable to owners of the Company (2,601.2)	Dividends paid (not paid on Treasury shares) Non-controlling interests (4.4)	Dividends paid (not paid on Treasury shares) Total equity (2,605.6)
Share-based payment	Share-based payment Common shares outstanding	Share-based payment Capital	Share-based payment Additional paid-in capital	Share-based payment Retained earnings and net profit⁽¹⁾ 169.0	Share-based payment Other comprehensive income	Share-based payment Treasury shares	Share-based payment Cumulative translation adjustments	Share-based payment Equity attributable to owners of the Company 169.0	Share-based payment Non-controlling interests	Share-based payment Total equity 169.0
Net changes in Treasury shares	Net changes in Treasury shares Common shares outstanding (1,542,871)	Net changes in Treasury shares Capital	Net changes in Treasury shares Additional paid-in capital	Net changes in Treasury shares Retained earnings and net profit⁽¹⁾	Net changes in Treasury shares Other comprehensive income	Net changes in Treasury shares Treasury shares (502.3)	Net changes in Treasury shares Cumulative translation adjustments	Net changes in Treasury shares Equity attributable to owners of the Company (502.3)	Net changes in Treasury shares Non-controlling interests	Net changes in Treasury shares Total equity (502.3)
Changes in the scope of consolidation	Changes in the scope of consolidation Common shares outstanding	Changes in the scope of consolidation Capital	Changes in the scope of consolidation Additional paid-in capital	Changes in the scope of consolidation Retained earnings and net profit⁽¹⁾	Changes in the scope of consolidation Other comprehensive income	Changes in the scope of consolidation Treasury shares	Changes in the scope of consolidation Cumulative translation adjustments	Changes in the scope of consolidation Equity attributable to owners of the Company —	Changes in the scope of consolidation Non-controlling interests	Changes in the scope of consolidation Total equity —
Other movements^⁽¹⁾	Other movements ^⁽¹⁾Common shares outstanding	Other movements ^⁽¹⁾Capital	Other movements ^⁽¹⁾Additional paid-in capital	Other movements ^⁽¹⁾Retained earnings and net profit⁽¹⁾ 7.6	Other movements ^⁽¹⁾Other comprehensive income	Other movements ^⁽¹⁾Treasury shares —	Other movements ^⁽¹⁾Cumulative translation adjustments	Other movements ^⁽¹⁾Equity attributable to owners of the Company 7.6	Other movements ^⁽¹⁾Non-controlling interests (1.2)	Other movements ^⁽¹⁾Total equity 6.4
At 31.12.2022	At 31.12.2022 Common shares outstanding 535,186,562	At 31.12.2022 Capital 107.0	At 31.12.2022 Additional paid-in capital 3,368.7	At 31.12.2022 Retained earnings and net profit⁽¹⁾ 17,382.2	At 31.12.2022 Other comprehensive income 6,404.4	At 31.12.2022 Treasury shares —	At 31.12.2022 Cumulative translation adjustments (83.8)	At 31.12.2022 Equity attributable to owners of the Company 27,178.5	At 31.12.2022 Non-controlling interests 8.0	At 31.12.2022 Total equity 27,186.5
Consolidated net profit for the period	Consolidated net profit for the period Common shares outstanding	Consolidated net profit for the period Capital	Consolidated net profit for the period Additional paid-in capital	Consolidated net profit for the period Retained earnings and net profit⁽¹⁾ 6,184.0	Consolidated net profit for the period Other comprehensive income	Consolidated net profit for the period Treasury shares	Consolidated net profit for the period Cumulative translation adjustments	Consolidated net profit for the period Equity attributable to owners of the Company 6,184.0	Consolidated net profit for the period Non-controlling interests 6.5	Consolidated net profit for the period Total equity 6,190.5
Cash flow hedges	Cash flow hedges Common shares outstanding	Cash flow hedges Capital	Cash flow hedges Additional paid-in capital	Cash flow hedges Retained earnings and net profit⁽¹⁾	Cash flow hedges Other comprehensive income (113.9)	Cash flow hedges Treasury shares	Cash flow hedges Cumulative translation adjustments	Cash flow hedges Equity attributable to owners of the Company (113.9)	Cash flow hedges Non-controlling interests (0.6)	Cash flow hedges Total equity (114.5)
Cumulative translation adjustments	Cumulative translation adjustments Common shares outstanding	Cumulative translation adjustments Capital	Cumulative translation adjustments Additional paid-in capital	Cumulative translation adjustments Retained earnings and net profit⁽¹⁾	Cumulative translation adjustments Other comprehensive income	Cumulative translation adjustments Treasury shares	Cumulative translation adjustments Cumulative translation adjustments (425.9)	Cumulative translation adjustments Equity attributable to owners of the Company (425.9)	Cumulative translation adjustments Non-controlling interests 0.1	Cumulative translation adjustments Total equity (425.8)
Other comprehensive income that may be reclassified to profit and loss	Other comprehensive income that may be reclassified to profit and loss Common shares outstanding	Other comprehensive income that may be reclassified to profit and loss Capital	Other comprehensive income that may be reclassified to profit and loss Additional paid-in capital	Other comprehensive income that may be reclassified to profit and loss Retained earnings and net profit⁽¹⁾	Other comprehensive income that may be reclassified to profit and loss Other comprehensive income (113.9)	Other comprehensive income that may be reclassified to profit and loss Treasury shares	Other comprehensive income that may be reclassified to profit and loss Cumulative translation adjustments (425.9)	Other comprehensive income that may be reclassified to profit and loss Equity attributable to owners of the Company (539.8)	Other comprehensive income that may be reclassified to profit and loss Non-controlling interests (0.6)	Other comprehensive income that may be reclassified to profit and loss Total equity (540.3)
Financial assets at fair value through other comprehensive income	Financial assets at fair value through other comprehensive income Common shares outstanding	Financial assets at fair value through other comprehensive income Capital	Financial assets at fair value through other comprehensive income Additional paid-in capital	Financial assets at fair value through other comprehensive income Retained earnings and net profit⁽¹⁾	Financial assets at fair value through other comprehensive income Other comprehensive income (77.5)	Financial assets at fair value through other comprehensive income Treasury shares	Financial assets at fair value through other comprehensive income Cumulative translation adjustments	Financial assets at fair value through other comprehensive income Equity attributable to owners of the Company (77.5)	Financial assets at fair value through other comprehensive income Non-controlling interests	Financial assets at fair value through other comprehensive income Total equity (77.5)
Actuarial gains and losses	Actuarial gains and losses Common shares outstanding	Actuarial gains and losses Capital	Actuarial gains and losses Additional paid-in capital	Actuarial gains and losses Retained earnings and net profit⁽¹⁾	Actuarial gains and losses Other comprehensive income (89.2)	Actuarial gains and losses Treasury shares	Actuarial gains and losses Cumulative translation adjustments	Actuarial gains and losses Equity attributable to owners of the Company (89.2)	Actuarial gains and losses Non-controlling interests	Actuarial gains and losses Total equity (89.2)
Other comprehensive income that may not be reclassified to profit and loss	Other comprehensive income that may not be reclassified to profit and loss Common shares outstanding	Other comprehensive income that may not be reclassified to profit and loss Capital	Other comprehensive income that may not be reclassified to profit and loss Additional paid-in capital	Other comprehensive income that may not be reclassified to profit and loss Retained earnings and net profit⁽¹⁾	Other comprehensive income that may not be reclassified to profit and loss Other comprehensive income (166.7)	Other comprehensive income that may not be reclassified to profit and loss Treasury shares	Other comprehensive income that may not be reclassified to profit and loss Cumulative translation adjustments	Other comprehensive income that may not be reclassified to profit and loss Equity attributable to owners of the Company (166.7)	Other comprehensive income that may not be reclassified to profit and loss Non-controlling interests —	Other comprehensive income that may not be reclassified to profit and loss Total equity (166.7)
Consolidated comprehensive income	Consolidated comprehensive income Common shares outstanding	Consolidated comprehensive income Capital	Consolidated comprehensive income Additional paid-in capital	Consolidated comprehensive income Retained earnings and net profit⁽¹⁾ 6,184.0	Consolidated comprehensive income Other comprehensive income (280.6)	Consolidated comprehensive income Treasury shares	Consolidated comprehensive income Cumulative translation adjustments (425.9)	Consolidated comprehensive income Equity attributable to owners of the Company 5,477.6	Consolidated comprehensive income Non-controlling interests 5.9	Consolidated comprehensive income Total equity 5,483.6
Capital increase	Capital increase Common shares outstanding 810,545	Capital increase Capital 0.2	Capital increase Additional paid-in capital 1.5	Capital increase Retained earnings and net profit⁽¹⁾ —	Capital increase Other comprehensive income	Capital increase Treasury shares	Capital increase Cumulative translation adjustments	Capital increase Equity attributable to owners of the Company 1.7	Capital increase Non-controlling interests	Capital increase Total equity 1.7
Cancellation of Treasury shares	Cancellation of Treasury shares Common shares outstanding	Cancellation of Treasury shares Capital (0.3)	Cancellation of Treasury shares Additional paid-in capital	Cancellation of Treasury shares Retained earnings and net profit⁽¹⁾ (503.2)	Cancellation of Treasury shares Other comprehensive income	Cancellation of Treasury shares Treasury shares 503.3	Cancellation of Treasury shares Cumulative translation adjustments	Cancellation of Treasury shares Equity attributable to owners of the Company (0.2)	Cancellation of Treasury shares Non-controlling interests	Cancellation of Treasury shares Total equity (0.2)
Dividends paid (not paid on Treasury shares)	Dividends paid (not paid on Treasury shares) Common shares outstanding	Dividends paid (not paid on Treasury shares) Capital	Dividends paid (not paid on Treasury shares) Additional paid-in capital	Dividends paid (not paid on Treasury shares) Retained earnings and net profit⁽¹⁾ (3,248.4)	Dividends paid (not paid on Treasury shares) Other comprehensive income	Dividends paid (not paid on Treasury shares) Treasury shares	Dividends paid (not paid on Treasury shares) Cumulative translation adjustments	Dividends paid (not paid on Treasury shares) Equity attributable to owners of the Company (3,248.4)	Dividends paid (not paid on Treasury shares) Non-controlling interests (6.2)	Dividends paid (not paid on Treasury shares) Total equity (3,254.6)
Share-based payment	Share-based payment Common shares outstanding	Share-based payment Capital	Share-based payment Additional paid-in capital	Share-based payment Retained earnings and net profit⁽¹⁾ 168.5	Share-based payment Other comprehensive income	Share-based payment Treasury shares	Share-based payment Cumulative translation adjustments	Share-based payment Equity attributable to owners of the Company 168.5	Share-based payment Non-controlling interests	Share-based payment Total equity 168.5
Net changes in Treasury shares	Net changes in Treasury shares Common shares outstanding (1,271,632)	Net changes in Treasury shares Capital	Net changes in Treasury shares Additional paid-in capital	Net changes in Treasury shares Retained earnings and net profit⁽¹⁾	Net changes in Treasury shares Other comprehensive income	Net changes in Treasury shares Treasury shares (503.3)	Net changes in Treasury shares Cumulative translation adjustments	Net changes in Treasury shares Equity attributable to owners of the Company (503.3)	Net changes in Treasury shares Non-controlling interests	Net changes in Treasury shares Total equity (503.3)
Changes in the scope of consolidation	Changes in the scope of consolidation Common shares outstanding	Changes in the scope of consolidation Capital	Changes in the scope of consolidation Additional paid-in capital	Changes in the scope of consolidation Retained earnings and net profit⁽¹⁾	Changes in the scope of consolidation Other comprehensive income	Changes in the scope of consolidation Treasury shares	Changes in the scope of consolidation Cumulative translation adjustments	Changes in the scope of consolidation Equity attributable to owners of the Company —	Changes in the scope of consolidation Non-controlling interests	Changes in the scope of consolidation Total equity —
Other movements	Other movements Common shares outstanding	Other movements Capital	Other movements Additional paid-in capital	Other movements Retained earnings and net profit⁽¹⁾ (0.1)	Other movements Other comprehensive income	Other movements Treasury shares	Other movements Cumulative translation adjustments	Other movements Equity attributable to owners of the Company (0.1)	Other movements Non-controlling interests (0.4)	Other movements Total equity (0.6)
At 31.12.2023	At 31.12.2023 Common shares outstanding 534,725,475	At 31.12.2023 Capital 106.9	At 31.12.2023 Additional paid-in capital 3,370.2	At 31.12.2023 Retained earnings and net profit⁽¹⁾ 19,983.1	At 31.12.2023 Other comprehensive income 6,123.8	At 31.12.2023 Treasury shares —	At 31.12.2023 Cumulative translation adjustments (509.6)	At 31.12.2023 Equity attributable to owners of the Company 29,074.3	At 31.12.2023 Non-controlling interests 7.3	At 31.12.2023 Total equity 29,081.6