Purpose of Statement of changes in equity The statement explains the changes in a company's share capital, accumulated reserves and retained earnings over the reporting period. . Changes in equity: Comment if total shareholder equity increased or not? During the current year total shareholder's equity increased from $60,074m to $63,920M, this was due to increased profits and a dividend reinvestment plan. For the current year, did the company issues share? There was a share issue of $162m. For the current year, did the company pay a dividend? Dividends of $7,484M were paid to ordinary shareholders, resulting in a net increase of 3.4%, 8. Purpose of Statement of financial position The statement of financial position reports the entity's resources and claims to those resources. There are two types of claims: liabilities and equity. Statement of Financial position: Briefly comment on the Net Assets (as represented by shareholders equity) increase or decrease? There was an increase in Net Asset, from $63,660 to $67,860. Briefly comments on the most significant asset (ito value) Loans, bills discounted and other receivables totalling$743,365M Briefly Comment on the most significant liability (ito value) Deposits and other public borrowings $622,234M 9. Purpose of Statement of cash flow The statement of cash flows shows the amount of cash provided or used by operating activities, investing activities and financing activities. . Cash flow statement: Briefly comment on Cash and cash equivalents at the end of the year, what were the movements? Net cash generated by the operating activity was $1109m, this was utilised by the investment and financing activity of CBA's business activities. 10. Potential investment in this ASX company Briefly comment on, if you were a potential investor, would you investor in the shares of this ASX company?