Finance:Common ordinary equity
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Revision as of 18:38, 4 August 2021 by imported>PolicyEnforcerIA (attribution)
Common Ordinary Equity (CEQ) represents the common shareholders' interest in the company. CEQ is a component of Shareholders' Equity Total (SEQ).
CEQ is the sum of:
- Common/Ordinary Stock (Capital) (CSTK)
- Capital Surplus/Share Premium Reserve (CAPS)
- Retained Earnings (RE)
less:
- Treasury Stock Total (All Capital) (TSTK)
CEQ includes:
- Common stock outstanding, including treasury stock adjustments
- Capital surplus
- Retained earnings
- Treasury stock adjustments for both common and nonredeemable preferred stock
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