Accounting in Limited Companies

Hi sir, there is something I would like to clarify with you. From what I understand, both Ordinary Dividends paid and Preference Dividends paid will be entered into the Statement of Changes in Equity correct? While I was doing the BPP revision kit in, I came across two questions which made me confused with what I understood, being 1) When asked whether this statement was correct or not, according to IFRS, "Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares" I chose correct, but the answer was wrong. 2) When asked which of the following should appear as separate items in a company's statement of changes in equity? 1. Profit for the financial year 2. Income from investments 3. dividends paid on redeemable preference shares 4. Dividends paid on equity shares I chose 1, 3 and 4 but the correct answer was "1 and 4 only" For both the questions, the explanation given by BPP was " Dividends paid on redeemable preference shares are treated like interest on loans and are shown in the statement of comprehensive income as finance charge." Please help me clear up my doubt!