Statement of changes in equity Flashcards
1
Q
Vertical Row 1
A
Issued shares
2
Q
Vertical Row 2
A
Share Premium
3
Q
Vertical Row 3
A
Revaluation reserve
4
Q
Vertical Row 4
A
Retained earnings
5
Q
Vertical Row 5
A
Total
6
Q
Horizontal Row 1
A
Balances at start of year (equity section of last years sofp)
7
Q
Horizontal Row 2
A
Issued shares (nominal value)
8
Q
Horizontal Row 3
A
Revaluation of land and buildings
9
Q
Horizontal Row 4
A
Profit for the year
10
Q
Horizontal Row 5
A
Dividends paid
11
Q
Horizontal Row 6
A
Balances at end of year (equity section of this years sofp)
12
Q
Number of shares =
A
Share capital / Nominal value of each share
13
Q
Dividends paid =
A
Number of shares x Dividend per share
