Slides for this class: https://professorquintino.com.br/slid... In this video, we talk about the Statement of Changes in Equity. (00:07) The DMPL is a document that presents users with the movements that occurred, during a given period, in all accounts that make up equity. (01:26) The DMPL will show what happened to profits, giving satisfaction to the partners. Video content: (00:19) Review of the concept of Net Equity (00:58) Allocation of the company's Profit (01:47) Formatting the DMPL (table) and entering the name of the reserves in the columns (03:08) Events: 1. (03:15) RELEASE OF THE SITUATION AT THE END OF LAST YEAR share capital = $ 300,000 capital reserve = $ 50,000 we had a loss of $ 20,000 (03:58): Parallel between capital reserves and profit reserves 2. (04:50) NET PROFIT IN THIS YEAR'S FISCAL YEAR = $ 148,600 3. (05:36) CONSTITUTION OF THE LEGAL RESERVE = $ 6,430 (05:42) Definition of the legal reserve and details (06:19) Calculation basis ($ 128,600) 4. (07:47) CONSTITUTION OF CONTINGENCY RESERVE (30% OF NET INCOME) = $ 25,720 (07:50) Definition (08:21) Example of the purpose of the contingency reserve (09:20) Calculation and recording of the Contingency Reserve 5. (10:00) DISTRIBUTION OF DIVIDENDS = $ 48,225 (10:07) Legislation (10:45) Adjusted profit (10:50) The contingency reserve may be added to or subtracted from the calculation basis for dividends (11:29) Calculation basis for mandatory dividends (12:00) Entry of dividends in DMPL (12:15) Entry of dividends in Dividends payable (liabilities) 6. (12:34) CONSTITUTION OF STATUTORY RESERVES = $ 38,580 (12:50) Examples (13:12) Calculation and entry of the Statutory Reserve in DMPL 7. (13:52) CONSTITUTION OF THE PROFIT RESERVE FOR EXPANSION = $ 9,645 (14:15) Calculation and entry of the Reserve for Expansion in DMPL (15:06) Totalization of the columns Other reserves: (16:33) Reserve of profits to be realized (16:44) Reserve for tax incentives (16:50) Closing and summary of the topics covered ----------------------------------------- On this Professor Quintino website (https://professorquintino.com.br), you will find the channel's videos organized by discipline and in sequence, according to the syllabuses Visit: https://professorquintino.com.br ------------------------------------------- ???? Subscribe to the channel at this link: ???? https://www.youtube.com/@professorqui... -------------------------------------------- In the following list, there are the links to access the videos, organized in order, according to the main syllabuses of the subjects explored in the channel. ???? Video that brings together all subjects: • Video links, organized in sequence... ???? Basic Accounting: • Basic Accounting. Video links... ???? Intermediate Accounting: • Intermediate Accounting. Video links... ???? Advanced Accounting: • Advanced Accounting. Video links... ???? Cost Accounting: • Cost Accounting. Video links... ???? Tax Accounting: • Tax Accounting. Video links... ???? Accounting Theory: • Accounting Theory. Video links... ???? Analysis of Financial Statements: • Analysis of Financial Statements. ... ???? Economics: • Economics. Video links, in sequence... ???? Financial and Capital Market: • Financial and Capital Market. Lin... ???? Financial Education: • Financial Education. Video links... ------------------------------------------------------ Topics covered in this video: dmpl, dlpa, statement of changes in equity, statement of accumulated profits and losses, capital reserve, legal reserve, statutory reserves, contingency reserves, reserve of profits for expansion, reserves of unrealized profits, reserve for tax incentives, calculation of the legal reserve, adjusted profit, calculation of dividends, dividends payable