The statement of changes in equity basically shows the movement of:

Option D is the right answer.

Statement of Changes in Equity(aka Statement of Retained Earnings) provides the details the change in owners' equity over an accounting period by presenting the movement in reserves comprising the shareholders' equity.

All the given options shows the movement regarding Owner's equity.

So the answer would be "D"

D)  All of the given options

As all types of reserves are part of equity.

statement of changes in equity basically shown during the year changes in equity items that mean profit ,share capital,reserves, reevaluation gain/loss,etc.Answer-D 

(A) is the right Ans.

Share Capital During the Year.

Jiju Good Job........