Changes in Equity in the Previous Periods Up to the Beginning

Multiple Choice

Changes in equity in the previous periods up to the beginning of the current period that must be identified for the step 2 NCI entry do not include:

A) changes in retained earnings, adjusted for the impact of BCVR entries on the opening balance of retained earnings.
B) transfers to/from reserves.
C) changes in share capital.
D) dividends paid/declared.