2021 Universal Registration Document

FINANCIAL STATEMENTS

Consolidated financial statements

4. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Share- holders’

Cost of hedging through OCI

Actuarial differences recognized in equity

Share- holders’ equity

Non- controlling interests

equity Group share

Cash flow hedge derivatives

Additional paid in capital

Translation reserve

Share capital

Accumulated profits

Notes

(in thousand euros)

At January 1, 2020

171,869 1,642,195 12,342 (101,231) (113,183)

(3,909)

- 1,608,082

- 1,608,082

Dividends paid

21

-

(110,214)

- - - -

- - - -

- - - -

- - - -

(110,214)

- - - -

(110,214)

Decrease in share capital (a) Increase in share capital

(521)

(6,832)

(7,353)

(7,353)

-

-

- -

-

-

Treasury shares

461

(639)

(178)

(178)

Recognition of share-based payments Hyperinflation impact in Argentina Total transactions with Shareholders Net income for the period Other comprehensive income Total comprehensive income At December 31, 2020 Other Recognition of share-based payments Hyperinflation impact in Argentina Total transactions with Shareholders Net income for the period Other comprehensive income Total comprehensive income At December 31, 2021 Other At January 1, 2021 Dividends paid Decrease in share capital (a) Increase in share capital Treasury shares

23

-

-

5,444

-

-

-

-

5,444

-

5,444

- -

2,173

- -

- -

- -

- -

- -

2,173

2,173

72

72

-

72

(60)

(115,440)

5,444

- -

- -

- -

- (110,056)

- (110,056)

-

93,724

-

-

93,724

-

93,724

-

936

-

(10,748) (142,303)

16,572

-

(135,543)

-

(135,543)

-

94,660

- (10,748) (142,303)

16,572 12,663

(41,819)

-

(41,819)

171,809 1,621,415 17,786 (111,979) (255,486)

- 1,456,208

- 1,456,208

171,809 1,621,415 17,786 (111,979) (255,486)

12,663

- 1,456,208

- 1,456,208

21

-

(80,919) (36,487)

- - - -

- - - - -

- - - - -

- - - - -

(80,919) (39,229)

- - - - -

(80,919) (39,229)

(2,742)

-

-

-

-

598

(482)

116

116

-

-

10,446

-

10,446

10,446

23

-

2,523

-

-

-

-

-

2,523

-

2,523

-

89

-

- -

- -

(1) (1)

-

88

-

88

(2,144)

(115,276)

10,446

- (106,975)

- (106,975)

- -

314,195

- -

-

-

-

- -

314,195 60,392

- -

314,195 60,392

(42)

35,615 43,868 (19,049)

-

314,153

-

35,615 43,868 (19,049)

-

374,587

-

374,587

169,665 1,820,292 28,232 (76,364) (211,618)

(6,387)

- 1,723,820

- 1,723,820

717,928 shares have been cancelled during the year 2021. (a)

207

• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •