| 22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1Presentation of financial statements?
 1 Unrealised revaluation gains.
 2 Dividends paid.
 3 Proceeds of equity share issue.
 4 Profit for the period.
 A 2, 3 and 4 only
 B 1, 3 and 4 only
 C All four items
 D 1, 2 and 4 only
       c |