Which section of the consolidated statement of changes in equity includes analyses of different types of share capital?

The section of the consolidated statement of changes in equity that includes analyses of different types of share capital is related to the owners of the parent. This section provides a detailed breakdown of the various components of equity attributed to the shareholders, such as ordinary shares, preference shares, and any other share capital that the parent company may have issued.

In this context, it is essential to recognize that the share capital section reflects the contributions made by the owners, showing the amount of capital invested in the business through the issuance of shares. This includes any changes during the reporting period, like new share issues or buybacks, and highlights the total equity attributable to the owners of the parent.

The other options focus on different aspects of equity: non-controlling interest pertains to the equity interests in subsidiaries not owned by the parent, retained earnings reflect the cumulative profits retained in the business after dividends, and reserves may include other comprehensive income but not specifically the analyses of share capital. Thus, the appropriate section for examining different types of share capital is the part that details the interests of the owners of the parent company.