版上市公司审计报告模版(英文)

pital]reservesharesreservereservereserveprofitsequitySharecapital]reservesharesreservereservereserveprofitsequityI.ClosingbalanceoftheprecedingyearAdd:ountingpoliciesCorrectionsofpriorperioderrorsOthersII.OpeningbalanceofthecurrentyearIII.Changesfortheyear(profit(II)eSubtotalof(I)and(II)(III)Owners’contributionsandreductionincapital1.Capitalcontributionfromowners2.Share-basedpaymentrecognisedinowners’equity3.Others(IV)Profitdistribution1.Transfertosurplusreserve2.Transfertogeneralreserve3.Distributionsto[owners/shareholders]4.Others(V)Transferswithinowners’equity1.Capitalisationofcapitalreserve2.Capitalisationofsurplusreserve3.Lossoffsetbysurplusreserve4.Others(VI)Specialreserve1.Transfertospecialreserveintheperiod2.Amountutilisedintheperiod(VII)OthersIV.ClosingbalanceofthecurrentyearPage9