Restatement of equity
The table below shows the effect of a hypothetical IAS 29 restatement on individual components of equity. Issued share capital and share premium increase by applying the general price index, the revaluation reserve is eliminated as required, and retained earnings is the balancing figure derived from all other amounts in the restated balance sheet. A user of the financial statements of the entity might get the impression, based on the information restated in accordance with IAS 29, that distributable reserves have increased from 350 to 1,600. However, if national law does not permit revaluation of assets, liabilities and components of equity then distributable reserves remain unchanged.
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