Under IAS 1/AASB 101, Concerning the Statement of Changes in Equity

Under IAS 1/AASB 101, concerning the statement of changes in equity, it is true that:

A) it is an additional financial report that each entity is required to supply to its external users.
B) it only shows changes in retained earnings not changes in share capital.
C) transfers to reserves from retained profits do not have to be separately disclosed as they do not change total equity.
D) opening and closing total equity must be reconciled showing all the changes for the period but this is not necessary for the components of equity.