Equity

Issued and paid-up capital
Wessanen’s issued capital comprises of €1.00 par value common shares and is stated at nominal value.

Repurchase of shares
When shares are repurchased, the amount of the consideration paid, including directly attributable costs, is recognised as a change in equity. Repurchased shares are classified as treasury shares and presented as a deduction from total equity. Considerations received when own shares are reissued are presented as a change in equity. Any results arising on the reissuance of shares are recognised in retained earnings.

Dividends
Dividends are recognised as a liability in the period in which they are declared.
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