XYZ Limited

Statement of Changes in Equity for the year ended 31 March 2020

Rupees in [*]

A. Equity share capital

Particulars Amount
As at 1 April 2018 xx
Changes in equity share capital during the year xx
As at 31 March 2019 xx
Changes in equity share capital during the year xx
As at 31 March 2020 xx

Remarks / Commentary
Balances should be net of treasury shares. The above table should provide aggregate opening, movement and closing values for
all classes of Equity Capital.

b. Other Equity
Reserve and surplus Items of other comprehensive income
Equity Debt (or
component Equity) Other
Other Effective
of instrument Compo- Actuarial
Particulars General Reserve Retained portion of
compound through nents Gain / Total
Reserve (specify Earnings Cash Flow
financial Other Com- (Specify (Loss)
nature)# Hedges
instruments prehensive nature)
Income
As at 1 April xxx xxx xxx xxx xxx xxx xxx xxx
2018
Profit / (Loss) xxx xxx
for the period
Other xxx xxx xxx
Comprehensive
Income / (Loss)

Western India Regional Council of The Institute of Chartered Accountants of India

5
Illustrative Ind AS Financial Statements