(1) Omakapitali muutuste aruanne on raamatupidamisaruanne, mis kajastab aruandeperioodil toimunud muutusi raamatupidamiskohustuslase omakapitalis., (1) Statement of changes in owners' equity means a financial statement presenting the changes which have occurred in the owners' equity of an accounting entity during an accounting period., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments