| ⋅ | "Share capital" representing the nominal value of equity shares. |
| ⋅ | "Share premium" representing the excess over nominal value of the fair value of consideration received for equity shares, net of expenses of the share issuance. |
| ⋅ | "Other reserve" representing: |
| - | the equity element attributable to shares granted according to IFRS 2 but not issued at year end or, |
| - | the difference between the proceeds from the transaction with non-controlling interests received against the book value of the shares acquired in the Chilean and Colombian subsidiaries. |
| ⋅ | "Translation reserve" representing the differences arising from translation of investments in overseas subsidiaries. |
| ⋅ | "(Accumulated losses) Retained earnings" representing accumulated earnings and losses. |