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1、Understanding Changes in Owners Equity StatementChange in owners equity(simplified)Prepared byAnnualcurrency:RMBAmount of this yearPaid-incapitalCapitalreserveOthercomprehensiveincomeSurplusreserveUndividedDistribution profitTotal owners equity1.Balance at the end of the previous yearPlus:changes in
2、 accounting policiesCorrection of previous errors2.Balance at the beginning of the year3.The increase and decrease of this year(the decrease isfilled with -)(1)Net profit(2)Other comprehensive income(3)Owners investment and reduction of capital(4)Profit distribution(5)Internal transfer of owners equ
3、ity4.Balance at the end of the yearInformation reflected in the statement of changes in owners equityReflect the change of owners equity in a certain periodDynamic reportThe logical relationship between items in the statement of changes in owners equityNet profit for the period+Other comprehensive i
4、ncome+Shareholder investment-Profit distributed to shareholdersOwners equity at the end of the period=Owners equity at the beginning of the period+Accumulated policy change and error correction cumulative impact amount+Changes in the current periodIncrease and decrease in the current periodprojectAm
5、ount this yearPaid-in capitalCapital reserveOther comprehensive incomeSurplus reserveundistributed profitOwners equity in total3.The increase and decrease of this year(the decrease is filled with -)(1)Net profit(2)Other comprehensive income1.Net change in fair value of available-for-sale financial a
6、ssets2.The impact of changes in the equity of other owners of the investee under the equity method3.Income tax impact related to items included in owners equity4.otherTotal comprehensive income(3)Owners investment and reduction of capital1.Capital invested by owners2.Amount of share-based payment in
7、cluded in owners equity3.other(4)Profit distribution1.Withdrawal of surplus reserve2.Distribution to owners(or shareholders)3.other(5)Internal transfer of owners equity1.Capital reserves converted to capital2.Surplus reserves converted to capital3.Surplus reserve to make up for losses4.otherContents of statement of changes in owners equityThe sum of the capital invested by the owner and the accumulation of business operationsIt is the capital embodiment of the owners investment,the enterprises own accumulation ability and the enterprises development strength