for the period from January 1 to December 31, 2023
|
Note |
Share capital |
Capital reserves |
Hybrid capital |
Other reserves |
Retained earnings |
Equity attributable to shareholders of Lenzing AG and to hybrid capital owners |
Non-controlling interests |
Equity |
|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
Foreign currency translation reserve |
Financial assets measured at fair value through other comprehensive income |
Hedging reserve and non-designated components |
Actuarial gains/ |
|
|
|
|
As at 01/01/2022 |
|
27,574 |
133,919 |
496,582 |
48,452 |
33,448 |
(18,794) |
(47,973) |
1,206,359 |
1,879,568 |
192,517 |
2,072,085 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net profit/loss after tax as per consolidated income statement |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(44,336) |
(44,336) |
7,095 |
(37,241) |
Other comprehensive income (net of tax) |
|
0 |
0 |
0 |
49,064 |
(12,216) |
32,113 |
8,509 |
0 |
77,471 |
24,587 |
102,057 |
Total comprehensive income |
|
0 |
0 |
0 |
49,064 |
(12,216) |
32,113 |
8,509 |
(44,336) |
33,135 |
31,682 |
64,817 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Hedging gains and losses and cost of hedging transferred to the cost of non-current assets and cost of inventory |
|
0 |
0 |
0 |
0 |
0 |
3,153 |
0 |
0 |
3,153 |
4,476 |
7,629 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings |
0 |
0 |
0 |
0 |
(5,597) |
0 |
0 |
5,597 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Increase in capital |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57,432 |
57,432 |
|
Measurement of puttable non-controlling interest recognized directly in equity |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(31,676) |
(31,676) |
0 |
(31,676) |
|
Dividends paid (including hybrid coupon) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(144,243) |
(144,243) |
(150) |
(144,393) |
|
Transactions with equity holders |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(175,918) |
(175,918) |
57,282 |
(118,636) |
|
|
|
|
|
|
|
|
|
|
|
|
|
As at 31/12/2022 = 01/01/2023 |
|
27,574 |
133,919 |
496,582 |
97,517 |
15,635 |
16,473 |
(39,463) |
991,702 |
1,739,938 |
285,957 |
2,025,895 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net profit/loss after tax as per consolidated income statement |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(620,695) |
(620,695) |
27,742 |
(592,953) |
Other comprehensive income (net of tax) |
|
0 |
0 |
0 |
(31,783) |
(2,662) |
(17,415) |
(3,315) |
0 |
(55,175) |
(11,353) |
(66,527) |
Total comprehensive income |
|
0 |
0 |
0 |
(31,783) |
(2,662) |
(17,415) |
(3,315) |
(620,695) |
(675,870) |
16,389 |
(659,480) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Hedging gains and losses and cost of hedging transferred to the cost of non-current assets and cost of inventory |
|
0 |
0 |
0 |
0 |
0 |
(2,420) |
0 |
0 |
(2,420) |
(1,597) |
(4,017) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings |
0 |
0 |
0 |
0 |
(2,605) |
0 |
0 |
2,605 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Increase in capital |
12,534 |
379,536 |
0 |
0 |
0 |
0 |
0 |
0 |
392,069 |
0 |
392,069 |
|
Acquisition/disposal of non-controlling interests and other changes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(1,248) |
(1,248) |
1,280 |
31 |
|
Measurement of puttable non-controlling interest recognized directly in equity |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16,667 |
16,667 |
0 |
16,667 |
|
Dividends paid (including hybrid coupon) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(28,750) |
(28,750) |
(250) |
(29,000) |
|
Transactions with equity holders |
|
12,534 |
379,536 |
0 |
0 |
0 |
0 |
0 |
(13,331) |
378,738 |
1,030 |
379,768 |
|
|
|
|
|
|
|
|
|
|
|
|
|
As at 31/12/2023 |
40,108 |
513,455 |
496,582 |
65,733 |
10,368 |
(3,362) |
(42,779) |
360,281 |
1,440,386 |
301,779 |
1,742,165 |
|