The Statement of Shareholders' Equity (DMPL) shows the variations in the Net Equity Accounts during the period between two balance sheets, irrespective of the origin of the variation, either from monetary indexation, capital increase, revaluation of asset elements, profit or mere transfer among accounts, within the Net Equity.
Whereas the Income Statement shows how you arrived at the total increase or decrease of Net Equity based on the transactions made by the company, removing the excess caused by inflation, the Statement of Shareholders' Equity shows any and all variation in any account.
The basic content of the Statement of Shareholders' Equity is represented below:
Statement of Shareholders' Equity
Description | Capital | Reserves of | Accumulated Profits and Losses | Total | ||||
Subscribed | Unpaid | Accomplished | Capital | Revaluation | Profits | |||
Balances as at 12/31 of previous FY | ||||||||
Adjustments of Previous Fiscal Years | ||||||||
Capital Increases: | ||||||||
With Profits and Reserves | ||||||||
through New Subscriptions | ||||||||
Reversal of Reserves | ||||||||
Net Profit for the Fiscal Year | ||||||||
DESTINATION OF PROFITS | ||||||||
Transfer to Reserves | ||||||||
Legal Reserve | ||||||||
Statutory Reserves | ||||||||
Other Reserves | ||||||||
Dividends | ||||||||
Balances as at 12/31 of current FY | ||||||||
See Also
Topic How to Prepare a Statement of Shareholders' Equity (DMPL).
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