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

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Difference between Recognized and Un-Recognized Provident Fund.

Recognized Provident Fund:- A Provident Fund which is recognized by an income tax commissioner is called a Recognized Provident Fund.

Un-Recognized Provident Fund:- A Provident Fund which is not recognized by an income tax commissioner is called an Un-Recognized Provident Fund.

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