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21.6 Which of the fllowing could appear as separate items in the statement of changes in equity required by IAS 1 Presentation of Financial Statements as part of a company's financial statements?
1 Dividends on equity shares paid during the period
2 Loss on sale of investments
3 Proceeds of an issue of ordinary shares
4 Dividends proposed after the year end
A 1,3and4only
B 1,2and4only
C 1 and3only
D All four items
答案：C
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