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Which of the following should appear as items in a company’s statement of changes in equity?
1   Profit for the financial year
2   Income from investments
3   Gain on revaluation of non-current assets
4   Dividends paid
A   1, 3 and 4
B   1 and 4 only
C   2 and 3 only
D   1, 2 and 3

A

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