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Consolidated statement of changes in equity
CSOCIE
1.1 Objective of the CSOCIE
The CSOCIE shows the movements in the groups EQUITY balances
from the CSOFP.
1.2 Basic CSOCIE pro forma
Parent
shareholders NCI
Equity b/f x x
(W1) (W2)
Total comprehensive
income x x From CSOPLOCI
Dividends (x) (x)
Parent = P’s dividend paid
–––– –––– only
Equity c/f x x
–––– –––– NCI = NCI’s % of S’s
dividend paid
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