Common ordinary equity

Updated on Dec 04, 2023

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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

References

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