There is the consideration of the various items which are included in the owner’s equity and with that, there is the determination of the changes which are taking place in the amount of the same. Executive summary 2 Introduction 4 Part A 4 i) Items under owners’ equity 4 ii) Movement in each item of equity 5 iii) Items under the liability section 6 iv) Changes in items involved in liabilities 7 v) Merits and demerits of the sources of funds 8 Part B 8 Large