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2024年3月31日发(作者：)
Statement of Changes in Owners’ Equity
Prepared by: Period:_________ Monetary unit: RMB yuan
Current year本年数 Prior year上年数
Item
项目名称
Paid-in
capital (or
stock)实
收资本
Capital
surplus
资本公
积
Less:
Treasury
stock减：库
存股
Surplus
reserve盈
余准备金
Undistributed
profit未分配利
润
Total
owners’
equity所有
者权益总
计
Paid-in
capital
(or stock)
Capital
surplus
Less:
Treasury
stock
Surplus
reserve
Undistributed
profit
Total
owners’
equity
Ⅰ.Balance at the end of
prior year
期初余额
Add: Accounting policy
changes加：会计政策
变更影响数
Prior errors’ correction上
年会计差错更正
Ⅱ.Balance at the beginning
of current year本年期初数
Ⅲ. Increases/ decreases in
current year (deduct:
decreases) 本年增加数（减
少数负值）
1. Net income/loss净收入/
亏损
2. Gains or losses directly
recorded into owners’ equity
直接计入权益的利得或损
失
⑴ Gains/losses on the
changes in fair value of
financial assets available
for sale可供出售金融
资产公允价值变动数
⑵ Effect of owners’
equity changes in the
invested enterprise in
equity method权益法下
对投资单位权益变动数
⑶ Income tax effect
related to items directly
recorded in the owners’
equity直接计入权益的
所得税影响数
⑷ Others其他
Sub-total of 1& 2小计
3. Capital contributed by
owners and capital
decreases所有者投入和减
少资本
⑴ Capital contributed by
owners所有者投入
⑵ The amount of share
-based payments recorded in
owners’ equity计入权益的
股份支付数
⑵ Others其他
4. Profit distribution 利润
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