Account within entity’s equity that change very rarely

As a matter of fact, as a comparison, if cash and cash equivalents is the account that changes most often, equity accounts, like share capital and reserves, are the ones that change the less. 

Equity accounts that rarely change are the ones regulated by laws – share capital and any other reserve accounts required by the regulation, by articles of association. The reasons for those rare changes are derived from the fact that they’re strictly regulated and can only happen under specific circumstances. And, to be honest, why would you need to change for your share capital anyway? If anything, you may want to increase your other reserves to keep your total equity at a level required by law, but this is only necessary if you’re earning losses and you’d need to improve your equity.

Changes within those accounts are rare there isn’t usually any need for those changes – share capital and share premium are amounts required to reflect on the initial capital investment into the entity and are usually increased only to reflect any new capital investments into the entity. Other reserves are those which are shown and increased for improving the general equity position of the entity. None of those accounts are related to entity’s everyday performance in that sense so as to have them change often and easily.