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21.2 Which of the following might appear as an item in a company's statement of changes in equity?
1 Profit on disposal of properties
2 Surplus on revaluation of properties
3 Equity dividends proposed after the reporting date
4 Issue of share capital
A 1,3and4only
B 2 and 4 only
C 1 and 2 only
D 3 and 4 only
答案：B
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