A statement of changes in equity discloses:

1. Opening amount of equity, issued capital, all reserves, profits, cash flows, dividends paid.

2. Opening amount of equity, closing amount of equity, dividend payments, additions to reserves, revaluations.

3. Opening amount of equity, profit before taxation, dividend declarations, revaluations, resolving reserves, closing equity.

4. Opening amount of equity, profit after taxation, dividend declared, revaluations, closing amount of equity.