The equity section of Atrio Ltd. showed the following: share premium 6,101, share capitalordinary 925, share capitalpreference

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The equity section of Atrio Ltd. showed the following: share premium €6,101, share capital—ordinary €925, share capital—preference €58, retained earnings €7,420, and treasury shares

€2,828. (All amounts are in millions.)

The preference shares have 577,740 shares authorized, with a par value of €100 and an annual €3.50 per share cumulative dividend preference. At December 31, 577,649 preference shares are issued and 546,024 shares are outstanding. There are 1.8 billion shares of €1 par value ordinary shares authorized, of which 924.6 million are issued and 844.8 million are outstanding at December 31.

Instructions Prepare the equity section, including disclosure of all relevant data.

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Financial Accounting With International Financial Reporting Standards

ISBN: 9781119787051

5th Edition

Authors: Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso

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