Statement of changes in Equity report

Financial reporting for purchase of own shares - cost element in statutory accounts

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A company has bought back some of it's own shares, that's all fine.  The cost is £20k in excess of the original share value.  My question relates to the reporting in the statutory accounts.  Should this £20k be shown as a movement in equity on the Statement of Changes in Equity report and if so, as it's current year, does it represent part of the Other Comprehensive Income.  My thought is not, but having trouble finding how to report it elsewhere.  Any help please.  

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