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Statement of Changes in Net Equity

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(DMPL)

The preparation of the Statement of Changes in Net Equity (DMPL) is optional and, according to article 186, paragraph 2, of the Corporations Act, the Statement of Retained Earnings or Accumulated Losses (DLPA) may be included in this statement. DMPL is a more complete and comprehensive statement , since it shows the changes in all the net equity accounts during the fiscal year, including the formation and use of reserves not derived from earnings.

CHANGES IN EQUITY ACCOUNTS

 The The accounts that make up the Net Equity can suffer variations for a number of reasons, such as:  1 -

1. Items that affect the total equity:

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   1. 1. increase by net profit or reduction by net loss for the year;

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   1. 1. reduction by dividends;

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   1. 1. increase by revaluation of assets (when the result is credit);

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   1. 1. increase by donations and investment grants received;

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   1. 1. increase by subscription and payment of capital;

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   1. 1. an increase for receiving an amount that exceeds the par value of the paid-in shares or the issue price of shares without par value;

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   1. 1. increase by the value of the alienation of beneficiary parts and subscription bonus;

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   1. 1. increase for premium received in the issue of debentures;

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   1. 1. reduction by own shares acquired or increase by their sale;

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   1. 1. increase or reduction due to prior year adjustments.
          

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   1. Items that do not affect total equity:

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      1. 1.  capital increase using earnings and reserves;

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      1. 1. appropriations of net income for the year by reducing the Retained Earnings account for reserve formation, such as Legal Reserve, Unrealized Income Reserve, Contingency Reserve, and others;

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      1. 1. reversions of equity reserves to the retained earnings or accumulated losses account;

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      1. 1. compensation of Losses with Reserves.

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      PROCEDURES TO FOLLOW

      
      The preparation of the Statement of Changes in Net Equity is relatively simple

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      since it is enough to represent, in a summarized and coordinated way, the transactions during the fiscal year in the various Net Equity accounts, that is, Capital, Capital Reserves, Surplus Reserves, Revaluation Reserves, Treasury Shares, and Retained Earnings or Accumulated Losses.

      A column is used for each of the company's equity accounts, including a total account, which represents the sum of the balances or transactions of all the individual accounts. These transactions must be extracted from the general ledger sheets of these accounts.

      The transactions and their values are transcribed in the respective columns

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      but in a coordinated way.

      For example, if we have a capital increase with profits and reserves, in the row corresponding to this transaction, we transcribe the increase in the capital column by the amount of the increase, and, in the same row, the reductions in the reserves and profit accounts used in the capital increase by the corresponding amounts.

      
      TEMPLATE

      
      Technically, the preparation of the DMPL is quite simple, and its components in a vertical row are the same as those of the DLPA. The In the horizontal row, the table will show the components of the net equity.

      CIA. NATIONAL - STATEMENT OF CHANGES IN NET

      EQUITYFOR

      EQUITY FOR THE YEAR ENDED ON 12.31.X2 IN THOUSAND OF BRL

       

       

       

       

       

       

       

       

      History	Paid-

      inCapital

      in Capital

      CAPITAL RESERVES

       

      SURPLUS RESERVES

       

       

      RETAINED EARNINGS

      Total

       

       

       

      Premium on Issuance of Shares

      Investment Grants

      Contingency Reserve

      Statutory Reserve

      LegalReserve

       

       

       

      Legal Reserve
      Balance on 12.31.x1

       

       

       

       

       

       

       

       

       

      Adjustments of Previous Fiscal Years:

       

       

       

       

       

       

       

       

       

      effects of changes in accounting criteria

       

       

       

       

       

       

       

       

       

      correction of prior year errors

       

       

       

       

       

       

       

       

       

      Capital Increase:

       

       

       

       

       

       

       

       

       

      with earnings and reserves

       

       

       

       

       

       

       

       

       

      per subscription made

       

       

       

       

       

       

       

       

       

      Reversal of Reserves:

       

       

       

       

       

       

       

       

       

      contingency

       

       

       

       

       

       

       

       

       

      unpaid revenue

       

       

       

       

       

       

       

       

       

      Net Profit for the Fiscal Year:

       

       

       

       

       

       

       

       

       

      Management's Proposal for the Distribution of Profits:

       

       

       

       

       

       

       

       

       

      Transfer to Reserves

       

       

       

       

       

       

       

       

       

      Legal Reserve

       

       

       

       

       

       

       

       

       

      Statutory reserve

       

       

        

       

       

       

       

       

       

      Earnings reserve for expansion

       

       

       

       

       

       

       

       

      Earnings reserved for expansion
      Unpaid revenue reserve

       

       

       

       

       

       

       

       

       

      Dividends to be distributed (BRL ... per share)

       

       

       

       

       

       

       

       

       

      Balance on 12.31.X2