Information to be presented in the statement of changes in equity
107 An entity shall present a statement of changes in equity as required by paragraph 10. The statement of changes in equity shall include:
(a) total comprehensive income for the reporting period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests;
(b) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8; and
(c) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately (as a minimum) presenting changes resulting from:
(ii) other comprehensive income; and
(iii) 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.
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