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Consolidated Statement of Changes in Equity

(EUR thousand except for share data)NotesNumber of common sharesCommon sharesCapital in excess of par valueTreasury sharesRetained earningsOther reserves 1Total equity
Balance as of January 1, 201463,468,3902,539203,9451,375,874(85,919)1,496,439
Net earnings141,317141,317
Other comprehensive income11140,689140,689
Total comprehensive income (loss)141,317140,689282,006
Dividend paid to common shareholders(31,828)(31,828)
Compensation expense share based payments127,4767,476
Exercise stock options by issue of common shares12354,650145,3985,412
Exercise stock options out of treasury shares124,339(497)4,158(1,762)1,899
Purchase of common shares11(953,552)(31,891)(31,891)
Withdrawal shares following the settlement of the Lehman treasury shares11(25,643)
Other movements in investments in associates:
Dilution63,5613,561
Allocation equity component convertible bond 269,9479,947
Balance as of December 31, 201462,968,1842,553216,322(27,733)1,497,10954,7701,743,021
Net earnings157,277157,277
Other comprehensive income11137,311137,311
Total comprehensive income (loss)157,277137,311294,588
Dividend paid to common shareholders(37,158)(37,158)
Compensation expense share based payments128,2138,213
Exercise stock options out of treasury shares12630,600(2,667)20,985(6,886)11,432
Purchase of common shares11(1,892,397)(77,252)(77,252)
Other movements in investments in associates:
Dilution65,5355,535
Balance as of December 31, 201561,706,3872,553221,868(84,000)1,615,877192,0811,948,379
  1. Other reserves consist of the currency translation reserve and the reserve for proportionate share in other comprehensive income investments in associates. See Note 11.
  2. In 2014 convertible bonds were issued by ASMPT that containing both liability and conversion option components. These components are classified separately into respective items on initial recognition in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. The conversion option classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognized and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the conversion option classified as equity will remain in equity until the conversion option is exercised.