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1.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 1.3.and 4 only
B.2 and 4 only
C.1 and 2 only
D 3 and 4 only
