Answer: the row designations in the Stockholders' Equity section of the balance sheet.
Explanation: In simple words, statement of changes in equity refers to the financial statement of an organisation that represents the changes that occurred in the company's share capital , accumulated reserves and retained earnings over a specified period time, generally a year.
The columns of such a statement usually deficits the data for which the statement is made and the period for which the capricious is done or forecasting is done for future. These columns depicts the nature of amounts that are recorded with in rows with their titles in the first row.
