Example of the Statement of Equity

The following statement of changes in equity is a very brief example prepared in accordance with IFRS. It does
not show all possible kinds of items, but it shows the most usual ones for a company. Because it shows Non-
Controlling Interest, it's a consolidated statement.

Statement of Changes in Equity of Kafue Ltd.

As of 31 December 2015

Accumulated Other
Comprehensive Income

Share Share Retaine Total Non-

Treasur
Capita Premiu d shareholder Controllin Total
y Shares Foreign-
l m Earnings Pension s funds g Interest
exchang Revaluatio
s
e n Reserve
Reserve
reserves

At 1 January 2014 1,000 100 0 2,500 750 800 56 5,206 600 5,806

Profit/(Loss) for the year 300 300 30 330

Other Comprehensive
10 35 45 90 9 99
Income
Dividends to Shareholders
(150) (150) (15) (165)
@50%

Purchase of own shares (250) (250) (250)

At 1 January 2015 1,000 100 (250) 2,650 760 835 101 5,196 624 5,820

Profit/(loss) for the year 400 400 40 440

Other Comprehensive
40 30 (10) 60 6 66
Income

Dividends to Shareholders
(200) (200) (20) (220)
@50%

Issue of Shares 150 87 220 (50) 407 407

At 30 December 2015 1,150 187 (30) 2,800 800 865 91 5,863 650 6,513