Change of Equity Statement

Change of Equity Statement only focuses on the equity part in balance sheet but with detailed explanations about what happen to the equity in the whole year.

Change of Equity Statement basically consists of two part:
  1) NON-DISTRIBUTABLE : Profit that cannot be distributed.
  2) DISTRIBUTABLE : Profit that can be distributed to shareholders.   

Change of Equity Statements Template

Components of Change Of Equity Statement ：

  1) SHARE CAPITAL : Money collected by issuing shares through IPO or right issues. 
  2) SHARE PREMIUM : Excess amount received by a firm over the par value of its shares during IPO.
  3) TREASURY SHARE: Company repurchases its own shares.
  4) RESERVES : Money reserved by company either mandated by regulation or for special purposes. Change in RESERVES with be recorded  in OTHER COMPREHENSIVE INCOME in Income Statement. Examples are Capital Reserves, Currency Translation Reserves, Cash Flow Hedge Reserves & Fair Value Reserves for Security.
  5) RETAINED EARNINGS : Cumulative earnings of company from previous years and can be distributed to shareholders through dividend and bonus issue.
  6) EQUITY ATTRIBUTE TO SHAREHOLDERS : Net equity of company owned by company shareholders. 
  7) MINORITY INTEREST (NON-CONTROLLING INTEREST) :  Equity interest owed by minority shareholders in subsidiaries firms which are not wholly owned by company.
  8) TOTAL EQUITY : EQUITY ATTRIBUTE TO SHAREHOLDERS + MINORITI INTEREST

Other Info: 

"Balance Sheet"

"Income Statement"

"Cash Flow Statement"