21.6 Which of the fllowing could appear as separate items in the statement of changes in equity required by IAS 1 Presentation of Financial Statements as part of a company's financial statements?
1 Dividends on equity shares paid during the period
2 Loss on sale of investments
3 Proceeds of an issue of ordinary shares
4 Dividends proposed after the year end
C 1 and3only
D All four items