Form of report: statement of changes in equity (download form)

The report of changes in equity reflects the movement of the share, backup and additional capital, as well as information about changes in the size of retained earnings or uncovered loss. Statement of Changes in Equity have approved the form of number 3. In the form of number 3 also indicate the size of the formed organization reserves. Small businesses that are not audited, may not make a report form of changes in equity in the financial statements. Statement of changes in capital form download form of the report of changes in equity № 3 consists of the following parts: "Changes in equity", "Provisions" and "Help." In the section "Changing capital reflects all the information about the movement of capital enterprises. Table-part built on the principle of balance. Totals for the first section on the last day of the year (ie December 31) should coincide with those of the third section of the balance sheet. When completing the second section, "Reserves" statement of changes in capital using data on the accounts of 82, 14, 59, 63 and 96. Totals in column 7 for the second section are calculated as follows: the amount of data for columns 3 and 4 minus column 5 of data for each row. In the third section, "Help" statement of changes contains information about the net asset value at beginning and end of the year. Negative net assets indicated in parentheses. Statement of changes in equity form download