- 기말자본 (Equity at end of period)
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- 자본 증가(감소) 합계 (Total increase (decrease) in equity)
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- 지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소) (Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control)
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- 자기주식 거래에 따른 증가(감소) (Increase (decrease) through treasury share transactions)
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- 대체와 기타 변동에 따른 증가(감소), 자본 (Increase (decrease) through transfers and other changes, equity)
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- 소유주에 대한 기타 분배에 따른 감소(증가) (Decrease (increase) through other distributions to owners)
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- 소유주에 의한 기타 출자에 따른 증가(감소) (Increase (decrease) through other contributions by owners)
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- 보험수리적손익 (Gains(losses) on actuarial valuation)
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- 매도가능금융자산의 평가에 따른 증가(감소) (Increase(decrease) on valuation of available-for-sale financial assets)
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- 지분의 발행 (Issue of equity)
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- 포괄손익 (Comprehensive income)
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- 자본의 변동 (Changes in equity)
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- 오류수정에 따른 증가(감소) (Increase (decrease) through corrections of errors)
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- 회계정책변경에 따른 증가(감소) (Increase (decrease) through changes in accounting policies)
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- 기초자본 (Equity at beginning of period)
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