As a minimum, the statement of changes in equity shall include the following:
1. total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interest;
2. for each component of equity, the effects of retrospective application or retrospective restatement recognized in accordance with IAS 8; and
3. for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:
A. net profit (or net loss) for the period;
B. other comprehensive income; and
C. transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.
An FCM shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognized as distributions to owners during the period, and the related amount per share.

A foreign FCM shall present a statement of changes in equity showing, for operating capital and accumulated earnings or deficit, the balances at the beginning of the period, the reason and amount of any changes for the current period, and the balances at the end of the period.