Statement of Changes in Equity (Sample)

                                                                                  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