Common ordinary equity (CEQ) represents the common
shareholder
A shareholder (in the United States often referred to as stockholder) of corporate stock refers to an individual or legal entity (such as another corporation, a body politic, a trust or partnership) that is registered by the corporation as the ...
s' 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
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par v ...
/share premium reserve (CAPS)
*
Retained earnings
The retained earnings (also known as plowback) of a corporation is the accumulated net income of the corporation that is retained by the corporation at a particular point in time, such as at the end of the reporting period. At the end of that per ...
(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
Preferred stock (also called preferred shares, preference shares, or simply preferreds) is a component of share capital that may have any combination of features not possessed by common stock, including properties of both an equity and a debt ins ...
See also
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Equity (finance)
In finance, equity is an ownership interest in property that may be subject to debts or other liabilities. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets owned. For example, if someone owns a ...
*
History of private equity and venture capital
The history of private equity, venture capital, and the development of these asset classes has occurred through a series of boom-and-bust cycles since the middle of the 20th century. Within the broader private equity industry, two distinct sub-in ...
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Private investment in public equity
A private investment in public equity, often called a PIPE deal, involves the selling of publicly traded common shares or some form of preferred stock or convertible security to private investors. It is an allocation of shares in a public compan ...
*
Publicly traded private equity
References
{{Portal bar, Business, Companies, Economics, Mathematics
Stock market
Equity securities
Corporate finance
Shareholders