[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-374072-105":59,"doc-detail-374072-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","statement-of-changes-in-equity-exam-guide","STATEMENT OF CHANGES IN EQUITY - Exam Guide","","STATEMENT OF CHANGES IN EQUITY provides a structured exam-focused overview of equity and its components, starting from residual interest in assets after liabilities are removed. It explains share capital (ordinary vs preference), dividend rules tied to realised profits, and the role of capital reserves such as share premium and revaluation surplus. The material further covers revenue reserves, bonus issues, dividend types (interim vs final, cumulative vs non-cumulative), and reserve transfers between revaluation surplus and retained earnings.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/statement-of-changes-in-equity-exam-guide/374072/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/statement-of-changes-in-equity-exam-guide/374072.png","ImageObject",300,407,{"name":92,"@type":93},"Sarah ","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-05","2026-09-23",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Equity is calculated how, and what are its main parts?","Question",{"text":113,"@type":114},"Equity is the residual interest: assets minus liabilities. It mainly consists of share capital, capital reserves, and revenue reserves (such as retained earnings).","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Why can dividends be paid only from realised profits?",{"text":118,"@type":114},"Dividends are distributable only from realised profits. Unrealised profits must not be treated as dividend-eligible because they are not actual cash available for distribution.",{"name":120,"@type":111,"acceptedAnswer":121},"What is the difference between interim and final dividends, and who approves them?",{"text":122,"@type":114},"Interim dividends are declared mid-year (often half-yearly) by the Board of Directors. Final dividends are calculated on annual profits, directors propose them, and shareholders approve them in their meeting.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},374072,1790716536,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":145,"read_time":146,"preview_page_count":4},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","# STATEMENT OF CHANGES IN EQUITY\n\nEk asaan aur mazaydaar guide SOCIE ko samajhnay ke liye.  \nExam Tip:SOCIE dekh karghabrana nahi hai,sab samajh aajayega!  \n## 1.1 Components of equity\n\nEquity asal mein entity ke assets mein se tamaam liabilities nikalnay ke baad bachahua hissa(residual interest)hai.  \nIske 3 main hissay hotay hain:  \nFun Fact:Equity =  \n1.Share capital2.Capital reservesAssets-Liabilities.Ordinary aurNon-distributable paisaDistributable paisaSimple maths hai,Preference shares.(jaise Share premium,(jaise Retained earnings,par exam mein panicRevaluation surplus).General reserves,aurmat hona!Dividend equalizationreserve).  \n3.Revenue reserves  \n## 1.2 Dividend\n\nDividend company ki earnings ka wo hissahai jo shareholders mein baanta jata hai.(Lekin sirf \"realised profits\"se!)  \n## 1.3 Share capital\n\nShare capital wo paisa hai jo owners ne business mein invest kiya hai.  \nThe Big Trap(Redeemable vs Irredeemable):  \nIrredeemable:Yeh pakkaequity share capital hai.  \nProcess kya hai?  \nBoard of Directors(Determine)  \nExam Tip:  \nSirf\"realised profits\"hi distribute hosaktay hain,hawamein banaye gayeunrealised profitsnahi!  \nBoard ya  \nShareholders  \n(Approve)  \nJoke:Dividend wo khushi hai jo company opnay shoreholders ko deti hal.agar sal ke akhir mein profit bach jaye tgb!  \n| Ordinary Share Capital   | Preference Share Capital   |\n| --- | --- |\n| Asli owners!Inko voting  \u003Cbr>rights milte hain,yeh AGM  \u003Cbr>attend karte hain,aur  \u003Cbr>inko dividends/bonus  \u003Cbr>shares milte hain.   | Inko ordinary walon se pehle  \u003Cbr>dividend aur liquidation pe  \u003Cbr>capital wapis milta hai.  \u003Cbr>Dividend fixed hota hai  \u003Cbr>(less risky).   |\n\nExam Tip:  \nRedeemable preferenceshares dhokay baazhain,dikhtay equityhain par hotay liabilityhain!  \nRedeemable:Yeh asal mein LIABILITY hai kyunkicompany ko ek waqt ke baad paisa wapis(settle)karna hota hai.Isay equity mat samajhna!  \n1.4 Capital reserves  \n## 1.4 Capital reserves\n\nHMUMER(CRESCENT COLLEGE OFACCOUNTANCY)  \nShare Premium:Jab share apni parvalue se zyada par issue ho.  \n(Example:Rs.10 ka share Rs.12 mein issueho,toh extra Rs.2 share premium hai).  \nCompanies Act,2017(Sec 81)kemutabiq iske sirf 4 uses hain:  \n3.Redeemable  \n2.Issue of shares  \n4.Bonus  \npreference  \n1.Preliminary  \nke expenses  \nshares ki  \nshares issue  \nexpenses ko  \n(commission,  \nredemption pe  \nwrite-off karna.  \nkarna.  \ndiscount)ko  \npremium pay  \nwrite-off karna.  \nkarna.  \nJoke:Share premium:Jab log aapke Rs.10 ke share ke liye khushikhushi Rs.12 dene ko tayar ho jayen.\\#BrandValue  \nFun Fact:Yeh surpluscompany ko sirf paperpe ameer banata hai,Revaluation Surplus:Jabreal cash nahi hota!kisi non-current asset kiIs se dividend baantnekighalti mat karna.value upar chali jaye.  \nYeh profits “unrealised”hotay hain,is liye yehpaisa non-distributable hai.  \n(Dhyan rahay:Agar asset baad mein devalueho jaye,toh yeh surplus kam bhi ho sakta hai).Transfer Rule:Jab asset dispose(sell)ho jayeya us pe incremental depreciation charge ho,toh yeh surplus uth kar seedha RetainedEarnings mein transfer ho jata hai.  \n## 1.5 Revenue reserves\n\nYeh wo reserves hain jo asal mein distribution(dividends)ke liye available hotay hain:  \nBacha hua profit jo dividendNormal operations se side parRetained earnings se banaya gayaki shakal mein nahi diya gaya.rakha gaya paisa future needsek specific reserve.Iska maqsad(Agar iska debit balance ho,(contingencies,working capital)ye hai ke chahe earnings upartoh iska matlab accumulatedke liye.Directors ki approval seneechay hon,shareholders kolosses hain).Retained Earnings se idharstable aur barabar dividend miltatransfer hota hai.rahay.  \nJoke:Dividend equalization reserve:Kyunki shareholders ko har saal same           same treat chahiye,chahay company ro rahi ho!                 \nEntries yaad karnamushkil nahi,bas Debit aurCredit ka balance matchkarna azaab hai!  \n## 2.2 Bonus Issue(Free Shares!)\n\n√No Consideration:Existingshareholders ko muft(free)additional shares dena[6].ReservesShare√No Cash","cbCaigqZaJ8qEOcY","https://ap.wps.com/l/cbCaigqZaJ8qEOcY","pdf",997409,11,"English","# STATEMENT OF CHANGES IN EQUITY\n## 1.1 Components of equity\n## 1.2 Dividend\n## 1.3 Share capital\n## 1.4 Capital reserves\n## 1.5 Revenue reserves\n## 2.2 Bonus Issue (Free Shares!)\n## 2.3 Dividend Kya Hai?\n## 2.3 Interim vs. Final Dividend\n## 2.3 Cumulative vs Non-Cumulative\n## 2.4 Transfers Between Reserves","[{\"question\":\"Equity is calculated how, and what are its main parts?\",\"answer\":\"Equity is the residual interest: assets minus liabilities. It mainly consists of share capital, capital reserves, and revenue reserves (such as retained earnings).\"},{\"question\":\"Why can dividends be paid only from realised profits?\",\"answer\":\"Dividends are distributable only from realised profits. Unrealised profits must not be treated as dividend-eligible because they are not actual cash available for distribution.\"},{\"question\":\"What is the difference between interim and final dividends, and who approves them?\",\"answer\":\"Interim dividends are declared mid-year (often half-yearly) by the Board of Directors. Final dividends are calculated on annual profits, directors propose them, and shareholders approve them in their meeting.\"}]","STATEMENT OF CHANGES IN EQUITY - Exam Guide | PDF",1790201092,28]