<Ul> <Li> profit or loss </Li> <Li> each item of other comprehensive income </Li> <Li> transactions with owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control </Li> </Ul> <Li> profit or loss </Li> <Li> each item of other comprehensive income </Li> <Li> transactions with owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control </Li>

The statement of changes in stockholders' equity is part of the statement of retained earnings