XYZ Company
Statement of Changes in Equity
For the year ended 20XX
Share Capital | Share Premium | General Reserve | Sinking Fund | Accu. OCI | Retained Earnings | |
Balance b/d | X | X | X | X | X | X |
Add: Net income | X | |||||
Transfer to General reserve | X | (X) | ||||
Comprehensive income | X | |||||
Balance c/d | X | X | X | X | X | X |
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