Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 15
As a minimum, the statement of changes in equity shall include the following:1.total comprehensive income during the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interest;2.for each component of equity, the effects of retrospective application or retrospective restatement recognized in accordance with IAS 8; and3.for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:A.net profit (or net loss) for the period;B.other comprehensive income; andC.transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.A futures clearing house shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognized as distributions to owners during the period, and the related amount of dividends per share.
中文原文 期貨結算機構財務報告編製準則第15條
權益變動表至少應包括下列內容：
一、本期綜合損益總額，並分別列示歸屬於母公司業主之總額及非控制權益之總額。
二、各權益組成部分依國際會計準則第八號所認列追溯適用或追溯重編之影響。
三、各權益組成部分期初與期末帳面金額間之調節，並單獨揭露來自下列項目之變動：
（一）本期淨利（或淨損）。
（二）其他綜合損益。
（三）與業主（以其業主之身分）之交易，並分別列示業主之投入及分配予業主，以及未導致喪失控制之對子公司所有權權益之變動。
期貨結算機構應於權益變動表或附註中，表達本期認列為分配予業主之股利金額及其相關之每股股利金額。
一、本期綜合損益總額，並分別列示歸屬於母公司業主之總額及非控制權益之總額。
二、各權益組成部分依國際會計準則第八號所認列追溯適用或追溯重編之影響。
三、各權益組成部分期初與期末帳面金額間之調節，並單獨揭露來自下列項目之變動：
（一）本期淨利（或淨損）。
（二）其他綜合損益。
（三）與業主（以其業主之身分）之交易，並分別列示業主之投入及分配予業主，以及未導致喪失控制之對子公司所有權權益之變動。
期貨結算機構應於權益變動表或附註中，表達本期認列為分配予業主之股利金額及其相關之每股股利金額。