IBERSOL Annual Report 2018

ANNUAL REPORT 2018 IBERSOL S.G.P.S., S.A. STATEMENT OF ALTERATIONS TO THE CONSOLIDATED EQUITY FOR THE YEARS ENDED 31 DECEMBER, 2018 AND 2017 (values in euros) Assigned to shareholders Note Share Capital Own Shares Share Prize Legal Reserves Conversion Reserves Other Reserves & Retained Results Net Profit Total parent equity Interests that do not control Total Equity Balance on 1 January 2017 24.000.000 -11.179.348 469.937 1 -2.002.180 117.052.549 23.249.971 151.590.930 333.399 151.924.329 Changes in the period: Application of the consolidated profit from 2016: Transfer to reserves and retained results 263.000 22.986.971 -23.249.971 - - Share capital increase 16 6.000.000 -6.000.000 - - Hyperinflationary Economies (IAS 29) 7.627.694 7.627.694 7.627.694 Conversion reserves - Angola -10.706 -10.706 -10.706 Acquisition / (disposal) of own shares -621 -621 -621 Acquisition / (disposal) of own shares 30.849.460 30.849.460 390.045 31.239.505 Net consolidated income for the year ended on 31 December, 2017 0 1 1 Total changes in the period 6.000.000 -621 - 263.000 -10.706 24.614.665 7.599.489 38.465.827 390.046 38.855.873 Net profit 30.849.460 30.849.460 390.045 31.239.505 Total comprehensive income 30.838.754 390.045 31.228.799 Transactions with capital owners in the period Application of the consolidated profit from 2016: Paid dividends 31 -2.160.009 -2.160.009 -2.160.009 - - - - - -2.160.009 - -2.160.009 - -2.160.009 Balance on 31 December 2017 30.000.000 -11.179.969 469.937 263 .001 -2.012.886 139. 507.205 30.849.460 187.896.748 723.445 188.620.193 Balance on 1 January 2018 30.000.000 -11.179.969 469.937 263 .001 -2.012.886 139 .507.205 30.849.460 187.896.748 723.445 188.620.193 IFRS 9 Impact -736.631 -736.631 -736.631 IFRS 15 Impact - - - Changes in the period: Application of the consolidated profit from 2017: Transfer to reserves and retained results 492.580 30.356.880 -30.849.460 - - Share capital increase 16 6.000.000 -6.000.000 - - Minority acquisition Dehesa (split Cortsfood) -1.452.716 -1.452.716 -58.283 -1.510.999 Conversion reserves - Angola -5.128.021 -5.128.021 -5.128.021 Acquisition / (disposal) of own shares -548 -548 -548 Net consolidated income for the year ended on 31 December, 2018 24.962.061 24.962.061 108.689 25.070.750 Total changes in the period 6.000.000 -548 - 492.580 -5.128.021 22.904.164 -5.887.399 18.380.776 50.406 18.431.182 Net profit 24.962.061 24.962.061 108.689 25.070.750 Total comprehensive income 19.834.040 108.689 19.942.729 Transactions with capital owners in the period Application of the consolidated profit from 2017: Paid dividends 31 -2.700.004 -2.700.004 -444.647 -3.144.651 - - - - -2.700.004 - -2.700.004 -444.647 -3.144.651 Balance on 31 December 2018 36.000.000 -11.180.516 469.937 755.581 -7.140.907 158.974.733 24.962.061 202.840.889 329.204 203.170.093 The Board of Directors, 209