The Statement of Changes in Equity (DMPL) complements the information provided by the BS and the IS. It reveals, in a more elucidative way, the for...

The Statement of Changes in Equity (DMPL) complements the information provided by the BS and the IS. It reveals, in a more elucidative way, the formation and movements of reserves and profits, the determination of dividends for the year, the patrimonial variations incurred in the invested companies, among other relevant information and data. What does the DMPL show?


Only some increases and decreases in equity accounts.
Correct: All increases and decreases in equity accounts.
Only increases in equity accounts.
Only the constitution of reserves.
Only decreases in equity accounts.