A statement of changes in equity discloses:

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

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

3. Opening value of equity, profit before taxation, dividend declarations, revaluations, resolving reserves, closing equity.
4. Opening value of equity, profit after taxation, dividend declared, revaluations, closing value of equity.