statement of total recognized gains and losses

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A primary statement showing the extent to which shareholders' equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on reserves reflecting recognized gains and losses attributable to shareholders. Such a statement has been required from UK companies since 1993. The statement is dealt with under Financial Reporting Standard 3, Reporting Financial Performance.

Subjects: Accounting — Financial Institutions and Services.

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