Page 72 - Ebook Financial Accounting 3

Utility (xxx)

Loan / Debenture Interest (xxx) (xxx)
Profit before tax xxx

Tax (xxx)

Profit after tax xxx

b) Statement Changes in Equity

➢ Shows separately the amount attributable to owners during the period, and the related amount

of dividends.
➢ This report also discloses the total adjustment to each component of equity for the prior period
and the beginning of the new period.

➢ Any balance remaining after distribution will carried forward to the following year.

Ordinary Preference General Revaluation Retained

Shares Shares Reserve Reserve Earnings
Capital Capital (RM) (RM) (RM)

(RM) (RM)

Balance b/d xxx xxx xxx xxx xxx

Profit after tax xxx

Appropriation:

Reserves
xxx (xxx)
transferred

Written-off
(xxx)
goodwill

Dividends paid:

Interim dividends:

Ordinary shares (xxx)

Preference shares (xxx)

Proposed

dividends:

Ordinary shares (xxx)

Preference shares (xxx)

Total balance c/d xxx xxx xxx xxx xxx

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