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Chapter 15

3.3 Statement of changes in equity (SOCIE)

Statement of changes in equity for ABC for the year ended 31 December 20X4

Share Share Revaluation Retained Total
capital premium surplus earnings

$000 $000 $000 $000 $000
Balance at 1 Jan X X X X X

Profit/(loss) for the year X/(X) X/(X)
Dividends paid (X) (X)

Issue of share capital X X X
–––– –––– –––– –––– ––––

Balance at 31 December X X X X/(X) X
–––– –––– –––– –––– ––––

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