Opening Balance: Previous years ending balance carried forward to next year as opening balance.

Net Income/Net Loss: Net income is a financial year profit after deducting all the expenses. Part of net income is distributed as dividend rest is kept as retained profit. If it is a loss then it reduces capital or owners' equity.

Issue of new capital : When new shares are issued then that will be an increase in capital.

Withdrawal of Capital: When shares are redeemed or capital is withdrawn from the company, it is deducted from the statement of shareholder's equity, as it reduces the total equity of the company.