Statement of changes in equity – where to present declared but unpaid dividend?

Thank you very much for the replay, but I think I did not write clearly what I had in mind.

I was considering the situation after AGM where dividend is officially declared and approved but for some reason it is not paid till the end of the reporting period (e.g. company prepares quarterly FS).

This means that there is a timing difference between record date when shareholders become eligible to receive dividends and payment date.

So I think we should record profit distribution and this unpaid dividend account for as a liability (Dt equity/ CR liability)in the SFP but I am not sure about the Statement of Changes in Equity because this dividend is not paid but there is a movement in the equity.