Equity Statement

The Equity Statement report.

How the owner's capital changed between two dates: the capital at the start, the net income for the period, the investments (equity increases), the withdrawals, the unrealized losses and the capital at the end. Use it at the close of a period alongside the Income Statement and Balance Sheet. In GnuCash: Reports ▸ Income & Expense ▸ Equity Statement.

The options that matter are General/Start Date and End Date, Accounts/Accounts and the Entries/Closing Entries pattern, which names the closing transactions so that they do not count as income and expenses.

Examples

Example: with a copy of the reports/adjusting-entries example book open as book.gnucash, at 2024-03-15T12:00:00Z.

JSON-RPC

Request:

{"jsonrpc":"2.0","id":1,"method":"report.run","params":{"report":"Equity Statement","options":{"General":{"Start Date":{"absolute":"1970-01-01"},"End Date":{"absolute":"2005-01-01"}}}}}

Response:

{
  "jsonrpc": "2.0",
  "id": 1,
  "result": {
    "title": " Equity Statement For Period Covering 01/01/70 to 01/01/05",
    "sections": [
      {
        "blocks": [
          {
            "kind": "table",
            "rows": [
              "…",
              "…",
              "…",
              "…",
              "…",
              "…",
              {
                "role": "heading",
                "cells": [
                  {
                    "text": "Capital, 01/01/05",
                    "…": "…"
                  },
                  {
                    "display": "$3,115.00",
                    "…": "…"
                  }
                ],
                "…": "…"
              },
              "…"
            ],
            "…": "…"
          },
          "…"
        ],
        "…": "…"
      },
      "…"
    ],
    "…": "…"
  }
}

Command line

red-ale exec --book book.gnucash report.run '{"report":"Equity Statement","options":{"General":{"Start Date":{"absolute":"1970-01-01"},"End Date":{"absolute":"2005-01-01"}}}}'

It prints:

{
  "title": " Equity Statement For Period Covering 01/01/70 to 01/01/05",
  "sections": [
    {
      "blocks": [
        {
          "kind": "table",
          "rows": [
            "…",
            "…",
            "…",
            "…",
            "…",
            "…",
            {
              "role": "heading",
              "cells": [
                {
                  "text": "Capital, 01/01/05",
                  "…": "…"
                },
                {
                  "display": "$3,115.00",
                  "…": "…"
                }
              ],
              "…": "…"
            },
            "…"
          ],
          "…": "…"
        },
        "…"
      ],
      "…": "…"
    },
    "…"
  ],
  "…": "…"
}

MCP tool call

Tool call:

{"name":"report.run","arguments":{"report":"Equity Statement","options":{"General":{"Start Date":{"absolute":"1970-01-01"},"End Date":{"absolute":"2005-01-01"}}}}}

Result:

{
  "structuredContent": {
    "title": " Equity Statement For Period Covering 01/01/70 to 01/01/05",
    "sections": [
      {
        "blocks": [
          {
            "kind": "table",
            "rows": [
              "…",
              "…",
              "…",
              "…",
              "…",
              "…",
              {
                "role": "heading",
                "cells": [
                  {
                    "text": "Capital, 01/01/05",
                    "…": "…"
                  },
                  {
                    "display": "$3,115.00",
                    "…": "…"
                  }
                ],
                "…": "…"
              },
              "…"
            ],
            "…": "…"
          },
          "…"
        ],
        "…": "…"
      },
      "…"
    ],
    "…": "…"
  }
}

Template GUID: c2a996c8970f43448654ca84f17dda24 · Script: standard/equity-statement.rhai

Options

Accounts

Accounts (accountList, default []): Report only on these accounts.

Commodities

Report's currency (currency, default "CURRENCY::USD"): Select the currency to display the values of this report in.
Price Source (multichoice, default "pricedb-nearest"): The source of price information.
Show Foreign Currencies (boolean, default true): Display any foreign currency amount in an account.
Show Exchange Rates (boolean, default false): Show the exchange rates used.

Display

Show accounting-style rules (boolean, default false): Use rules beneath columns of added numbers like accountants do.

Entries

Closing Entries pattern (string, default "Closing Entries"): Any text in the Description column which identifies closing entries.
Closing Entries pattern is case-sensitive (boolean, default false): Causes the Closing Entries Pattern match to be case-sensitive.
Closing Entries Pattern is regular expression (boolean, default false): Causes the Closing Entries Pattern to be treated as a regular expression.

General

Report name (string, default "Equity Statement"): Enter a descriptive name for this report.
Stylesheet (multichoice, default "Default"): Select a stylesheet for the report.
Add options summary (multichoice, default "never"): Add summary of options.
Report Title (string, default "Equity Statement"): Title for this report.
Start Date (date, default {"relative":"start-accounting-period"}): Start of reporting period.
End Date (date, default {"relative":"end-accounting-period"}): End of reporting period.