IVCONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

for the years ended 31 December 2015 and 2014 (Expressed in thousands of Euros)

(Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)

Equity attributable to equityholders of the Parent
	Registered capital	Share premium	Reserves and accumulated earnings	Own shares	Other own equity instruments	Value adjustments due to cash flow hedges	Translation differences	Equity attributable to the Parent	Minority interests	Total equity
At 31st December 2013	65.107	618.157	(450.389)	(23.319)	12.809	(820)	(37.909)	183.636	-	183.636
Net profit/(loss) for the period	-	-	329.229	-	-	-	-	329.229	(5)	329.224
Other comprehensive income net of income tax	-	-	-	-	-	875	(7.927)	(7.052)	-	(7.052)
Translation differences of financial statements of foreign operations	-	-	-	-	-	-	(7.927)	(7.927)	-	(7.927)
Value adjustments due to cash flow hedges	-	-	-	-	-	875	-	875	-	875
Total comprehensive income for the period	-	-	329.229	-	-	875	(7.927)	322.177	(5)	322.172
Transactions with equityholders or owners	-	-	(102.670)	(35.545)	10.018	-	-	(128.197)	(41)	(128.238)
Distribution of dividends	-	-	(103.281)	-	-	-	-	(103.281)	-	(103.281)
Issuance of share-based payments	-	-	-	-	12.028	-	-	12.028	-	12.028
Transactions with own shares or equity holdings	-	-	611	(35.545)	(2.010)	-	-	(36.944)	-	(36.944)
Business combination	-	-	-	-	-	-	-	-	(41)	(41)

At 31st December 2014	65.107	618.157	(223.830)	(58.864)	22.827	55	(45.836)	377.616	(46)	377.570

Net profit for the period	-	-	299.221	-	-	-	-	299.221	28	299.249
Other comprehensive income net of income tax	-	-	-	-	-	(5)	(47.847)	(47.852)	-	(47.852)
Translation differences of financial statements of foreign operations	-	-	-	-	-	-	(47.847)	(47.847)	-	(47.847)
Value adjustments due to cash flow hedges	-	-	-	-	-	(5)	-	(5)	-	(5)
Total comprehensive income for the period	-	-	299.221	-	-	(5)	(47.847)	251.369	28	251.397
Transactions with equityholders or owners	(2.861)	(618.157)	311.153	5.303	(11.180)	-	-	(315.742)	-	(315.742)
Capital reduction	(2.861)	(144.844)	(39.567)	187.272	-	-	-	-	-	-
Distribution of dividends	-	-	(112.614)	-	-	-	-	(112.614)	-	(112.614)
Distribution of the profit of 2014	-	(473.313)	473.313	-	-	-	-	-	-	-
Issuance of share-based payments	-	-	-	-	4.249	-	-	4.249	-	4.249
Transactions with own shares or equity holdings	-	-	(9.979)	(181.969)	(15.429)	-	-	(207.377)	-	(207.377)
At 31st December 2015	62.246	-	386.544	(53.561)	11.647	50	(93.683)	313.243	(18)	313.225

Creditos

Edita:
DIA, S.A.
Parque empresarial de las Rozas - Edif. TRIPARK
C/ Jacinto Benavente 2 A 28232 Las Rozas. Madrid - España

Realización y coordinación:
DEVA | Comunicación financiera y sostenibilidad

Diseño:
STROCEN.COM | New Corporate Design

Desarrollo web:
efe6 <Rebuilding ideas/>

Translation:
Tara O’Donoghue

Fotografía:
Jesús Umbría / DIA