Statement of change in equity

{
  "id": "MLC-T-LAW-004678",
  "term": "Statement of change in equity",
  "field": "Law",
  "definition": "A formal financial report that reconciles the opening and closing balances of a company's equity during a specific accounting period. It details all changes, including profits or losses, dividend payments, and the issuance or repurchase of stock. Publicly traded companies are legally required by securities regulations, such as those enforced by the U.S. Securities and Exchange Commission, to include this statement in their periodic financial filings to provide transparency for investors.",
  "url": "https://mlchart.com/terminology/law/statement-of-change-in-equity/"
}