How to Prepare a Statement of Shareholders' Equity - DMPL (CTBA161 - SIGACTB)

This statement shows the variations occurred during the fiscal year in all the accounts that are part of the group Net Equity.

The Law of Corporations grants the entity the option to prepare the Statement of Shareholders' Equity (DMPL) in place of the Statement of Accumulated Earnings and Losses. However, by resolution of the Securities and Exchange Commission (CMV) from 1985, public companies are required to prepare this statement and are exempt from preparing the Statement of Accumulated Earnings and Losses.

Information for preparing this statement is also extracted from the General Ledger.